从经济学角度分析上市公司会计造假的成因与对策

目       录

内容摘要·······················································2

关键词·························································2

一、造假的需求分析·············································3

二、造假的供给分析··············································5

三、会计造假的危害性············································7

四、防范会计造假的对策··········································8

（一）完善会计准则和会计制度，消除会计造假的前提·················8

（二）完善上市公司治理结构，提高需求者的预期成本，同时降低其预期成本·······························································8

（三）建立有效的业绩评价制度，降低需求方的预期收益···············9

（四）提高会计从业人员的素质和报酬，提高需求者的预期成本，降低供给者的预期收益·····················································9

（五）提高投资者素质，降低供求双方的预期收益····················10

（六）完善《会计法》等有关法律法规，加快民事赔偿制度的建设，严格执法，大幅度提高会计造假的供求双方的预期成本·······················10

（七）完善社会监督，充分发挥会计师的“经济警察”的作用，提高会计造假供求双方的预期成本············································11

（八）完善政府监管机制，加大对监督机构的执法不力的处罚，提高供求双方的预期成本····················································12

参考文献······················································14

内 容 摘 要

本文从经济角度定义会计造假的基础上，通过对会计造假的需求和供给分析，认为会计造假是会计造假需求和供给双方的互动行为，它的存在是因为它给供求双方带来利益, 就需求者而言，尽管不同的经济人对会计造假的需求出自于不同的利益动机，但它们的行为的规律是一致的，即需求方造假行为的产生取决于需求者对会计造假的结果的预期收益与成本权衡。对供求者而言，造假不是他们的主观愿望。他们参与造假大多是迫于竞争环境和生存压力，因为在会计造假泛滥成灾的大环境下，他们不造假就会失业。但这种造假供给行为的实现，仍然取决于供给者对预期收益和预期成本的权衡。当双方都有以较小的成本而可以获得较大的收益时,会计造假现象就泛滥成灾,这正是我国上市公司不断爆发出会计造假的恶性事件原因所在,因此，抑制会计造假的根本对策是降低会计造假的预期收益和提高会计造假的预期成本。

关键词：会计造假   会计造假的预期收益   会计造假的预期成本