会计人员违法动因
讦TY 0/ Zhejiang Yuexiu University of Foreign Languages 2014届毕业论文 会计人员违法动因 学院:国际商学院 专业:国际经济与贸易 班级:1009班 学号:0515100921 学生姓名:陈银萍 指导教师:闫水延 日 期:2014-02-19 会计人员违法动因 摘 要 随着经济社会的日渐发展以及经济活动的复杂化,会计对经济的影响范围逐渐扩大, 而会计在对促进经济发展起着重要作用的同时,也因不良的会计行为的存在对社会秩序构 成了巨大危害。在对企业的管理过程中,财务人员及其相关人员通在利益的驱动下,通常 利用会计管理上的漏洞产生会计违法行为,对社会造成一定的影响,同事也会影响投资者 的对决策的判断与投资。会计违法行为不仅使得国家税收减少,同时也影响了政府的宏观 调控,导致了社会经济秩序的混乱,也对会计的经济管理作用进行了消弱,具有一定的危 害性,同时对经济发展起到了一定的妨碍。本论文主要针对会计违法产生的内外环境因素 以及对社会经济带来的危害,来分析出会计违法的表现形式,并根据分析的结果来对会计 人员的违法动因提出相应的治理对策,从而有效的杜绝会计造假。 关键词 会计违法;危害性;内外环境因素;表现形式;治理对策 ACCOUNTING PERSONNEL ILLEGAL MOTIVE ABSTRACT With the increasingly development of economic and economic activities more complicated , accounting the economic effect of scope expanding gradually , and accounting plays an important role in promoting economic development , at the same time , also because of the existence of bad accounting behavior constitutes a huge harm to the social order . In the process of the management of listed companies , financial personnel usually under the drive of interests , the use of the loopholes in management accounting for fraud , caused serious social impact, seriously affected the investors9 judgments and decisions . Accounting fraud not only affect the government macroeconomic regulation and control , makes the national tax reduce , thus disrupt social economic order , and weaken the economic management function of accounting , hindered the economic development , has serious harm . Accounting fraud is not a simple accounting personneFs professional quality and professional ethics problems , behind it is a complex economic and social roots , with the development of economy and the continuous deepening of the re of accounting , accounting fraud phenomenon intensified . This thesis mainly for accounting fraud to the internal and external environmental factors and the harm to social economy , to analyze the manifestation of accounting fraud , and according to the results of the analysis of the government, the registered accountants , corporate and accounting personnel put forward corresponding countermeasures , so as to effectively prevent false accounting . KEY WORDS accounting fraud ; hazardous ; the internal and external factors ; ; the governance countermeasure 摘 要I ABSTRACTII 引言1 1、关于会计人员违法行为的基本问题1 1. 1会计人员违法行为的概念1 1.2会计人员违法行为的特点1 1. 3会计人员违法行为的危害性2 1.3.1影响我国经济政策的运作和制定,打乱了市场经济的正常运作。3 1.3.2使国家的经济利益造成了国有资产的流失。3 1. 3. 3给各行业带来不正之风,危害社会的稳定3 2、我国会计人员违法行为的现状及表现形式3 2. 1会计人员违法行为的现状3 2.2会计人员违法行为的主要形式5 3会计人员违法行为的原因5 3. 1产生人员违法行为的内在原因5 3. 1. 1 会计人员违法行为的心理5 3. 1. 2.会计人员违法行为的职业道德6 3. 2产生会计人员违法行为的外在原因6 3. 2. 1内部控制制度不健全6 3. 2. 2外部监督不力7 3. 2. 3相关法律法规不健全及责任缺7 4、我国会计人员违法行为的识别及防范对策7 4. 1会计人员违法行为识别的方法7 4. 1. 1分析性复核法7 4.1.2不良虚拟资产剔除法8 4. 1. 3审计分析法9 4. 2会计人员违法行为的防范对策9 4. 2. 1完善相关的法律法规体系,明确责任10 4. 2. 2加强会计人员的素质培训10 4.2. 3建立完善内部控制体系10 4.2.4加强监管11 5、结论12 参考文献12 谢辞10 引言 从目前来看,对会计人员违法行为的研究国内外学术领域尚