会计人员造假行为的法律治理与制度防范

会计造假导致的信息失真对投资者、债权人和国家的利益造成了巨大的威胁。在实践中，会计人事制度不健全、相关法律机制不完善和政府部门监管不利是导致会计人员造假的三大主动因。规制会计造假行为应当双管齐下，将法律和制度有机结合，集中精力解决会计人员独立性和违法成本与收益两大难题，从而有效阻断造假动因。

Legal Regulation and Institution Prevention to Accounting Fraud

Distortion of accounting information takes a huge threat to the benefits of investors,creditors and the state. In practice,imperfect personnel institution of accounting, the immaturity of laws and government regulatory failure are the three reasons that account for accounting fraud. In order to preventing accounting cheating,we must combine laws and institution,fo- cus on solving the problems of accounting independence and the cost--benefit of violations to prevent the motivation of account-ing fraud.