上市公司会计造假原因探析

我国上市公司会计造假已成为社会一大公害 ,美国会计造假案的接连发生 ,无一不是因不执行会计规范使然。这并非是会计规范本身不好 ,而是因与会计相关联的其他因素诸如利益因素和法律因素所为。如果我们抛开会计本身 ,而从利益驱动和法律两方面去分析造假原因 ,或许能尽快找到解决问题之办法

Analyzing the Causes of Accounting Forgeries of Listed Company

In our country, accounting forgeries are social effects of pollution. Among a series of accounting forgeries in America, each one due to not abiding by the accounting standards. Not accounting principle itself but other factors related such as interest and law factors that cause the problem. If we analyze the causes of accounting forgery from the connection with interests and the law, we probably find the solution as soon as possible.