企业账外账的成因及对策

目  录

一、企业账外账的概念·········································1

（一）账外账的含义·······················································1

（二）账外账的特征·······················································2

二、企业账外账的表现形式及属性·····························2

三、出现账外账的原因分析···································3

（一）财会人员法制观念淡薄················································3

（二）银行监督流于形式····················································3

（三）监督部门执法不严，地方保护主义严重··································4

（四）企业领导权力过分集中，个人私欲膨胀··································4

（五）企业会计基础工作薄弱乏力············································4

四、账外账的严重危害··········································4

（一）进行虚假的纳税申报··················································4

（二）造成税款流失，恶化社会风气··········································4

（三）引发偷税连锁反应····················································5

五、治理账外账的对策·········································5

（一）加强法制教育······················································5

（二）加大银行监管力度··················································5

（三）强化监督规范权····················································5

（四）加强会计基础工作提高会计工作质量··································6

（五）诚实的品质和职业道德教育··········································6

参考文献······················································7

企业账外账的成因及对策

摘要： 随着我国社会主义市场经济的迅速发展，中小企业成为国民经济中举足轻重的力量，其在推动技术革新，提供城镇就业岗位，改善民生方面发挥着重要作用。但是，中小企业逃税的手段日趋技术化、复杂化、隐蔽化，其中以“账外账”现象最为普遍、屡禁不止。近些年来，从税务机关检查部门查处出来的涉税案件的基本情况来看，设置账外账已成为很多企业偷税的主要方法之一。“账外账”的的存在不仅导致会计信息失真，给社会的健康发展造成了危害，而且诱发和滋生一系列腐败现象，破坏党风正风和社会风气，严重影响构建和谐社会和实现弊革风清，完善和治理账外账已迫在眉睫。经过一系列的研究与调查，我们也会发现出现账外账的原因与其相关的政府问题，通过这些来解决企业设账外账的问题，同时也能严格行政执法部门、银行、企业领导人的监督检查，使国家更好更健康的发展。

关键词：企业 ；账外账；原因 ；解决方案

一 、账外账的概念