企业会计舞弊的成因分析及控制策略

【摘要】：

随着经济全球化的不断发展，各行业的竞争也日趋激烈，会计行业是经济发展中不可缺少的行业，越来越引起大家的重视。而会计舞弊似乎已经是老生常谈的话题，每一个行业发展都有利必有弊，我们不容忽视。会计舞弊产生于一定管理环境之中，无论问题出现在管理环境中的哪个环节，管理的质量都会被影响到，这样就有可能造成管理没有发挥作用，会计舞弊便会由此发生。会计作弊行为对国家的宏观经济调控能力、有关会计信息使用者的利益、社会风气和职业道德规范有重大不利之处,阻碍了资本市场的正常运转，打乱市场经济秩序，一定程度上限制了国民经济的发展。

本文通过对吉林紫鑫药业股份有限公司财务造假案的各个角度进行简单分析，参考财务造假的基本理论和有关文献，分析出上市公司财务造假的原因及手段，将财务造假造成的害处列出来，从而提出针对财务造假的监督措施，预防措施，为社会塑造出一个健康的经济发展环境。

【关键词】：会计舞弊；财务造假；紫鑫药业

目录

一、绪论··············································································1

（一）理论上的意义·····························································1

（二）现实上的意义·······························································1

（三）国外上市公司会计舞弊现状····················································1

二、会计舞弊理论基础································································2

（一）会计舞弊的含义································································2

（二）会计舞弊著名理论的概述··················································2三、我国企业会计舞弊的现状以及成因分析··········································2

（一）现状分析·································································3

（二）成因分析········································································3

四、紫鑫药业的实例分析·····························································3

（一）紫鑫药业财务造假事件概况························································3

（二）紫鑫药业财务造假方式分析························································3

（三）紫鑫药业财务造假动因分析···················································4

五、治理我国企业会计舞弊的对策和建议·················································5

（一）加强职业道德的思想认识·························································5

（二）加强内部控制与审计·····························································5

（三）实行市场退出机制·······························································6

（四）加强外部与内部监督······························································6

结论················································································6

参考文献·············································································6