会计舞弊问题的产生与对策研究Research on the Causes and Countermeasures of Accounting Fraud Translation 摘要 随着我国市场经济的不断发展，我国的经济实力和综合国力都得到了提升。市场经济关系到我们每一个人的工作与生活。在市场经济发展中，企业的经济行为是不可或缺的重要组成部分。经济越发展，会计就越需要改革。经济发展的同时也带来了许多弊端，由于某些上市公司不遵守相关法律法规、部分会计人员不遵守职业道德，最终导致会计舞弊现象也日益严峻。失真的会计信息，不能公允的向其使用者提供可靠的依据，从而会导致会计信息使用者做出违背其真实意愿的决策，并会据此遭受巨大经济损失。上市公司的会计舞弊行为严重影响投资者的判断与决策,给资本市场带来巨大冲击,阻碍着社会经济的健康持续发展,因此,对于会计界的发展来说,有效识别、治理会计舞弊有重要意义。关键词：上市公司；会计舞弊；舞弊三角理论；动因；对策研究 AbstractWith the continuous development of our market economy, our country's economic strength and comprehensive national strength have been improved. Market economy concerns the work and life of every one of us. In the development of market economy, the economic behavior of enterprises is an indispensable part. The more the economy develops, the more the accounting needs reform. At the same time, economic development also brings a lot of malpractices. Because some listed companies do not abide by relevant laws and regulations, some accountants do not abide by professional ethics, which eventually leads to the increasingly serious phenomenon of accounting fraud. The distorted accounting information can not provide a reliable basis to its users fairly, which will lead the accounting information users to do it. Make decisions against their true will and suffer huge economic losses accordingly. The accounting fraud behavior of listed companies seriously affects the judgment and decision of investors, brings a huge impact to the capital ma...
