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摘要：随着社会经济的不断发展，各行各业的会计工作也在快速的发展，与此同时管理工作也变得越来越重要，而其中会计信息也是相当重要的，众多决策者、投资者、企业管理者以及债权人越来越重视会计信息的真实性，它已经成为政府部门进行宏观决策的重要依据。在会计信息真实性得到如此重视的情况下，往往会计方面的造假现象也会越来越严重。目前，会计造假现象似乎已经成为一种较为普通的不良社会现象，这种现象的出现不仅损害了投资者的利益，而且影响着整个社会的经济秩序。虽然这些年关于抵制会计造假的法律法规不断在出台并且完善，但是始终有一些不法分子还是会为了个人或者公司的利益想尽一切办法去钻空子。24505
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相关部门采取的这些防范措施在某种程度上可以说是治标不治本。如果想要有效地抑制这些现象的产生，不仅需要完善各种相关的法律法规，而且还需要社会各界的配合与监督。从各个层面来阻止造假现象的发生。
毕业论文关键字： 会计造假；防范措施；法律法规
The listing Corporation accounting fraud causes and prevention measures
Abstract：With the continuous development of social economy, all walks of accounting work is also rapid development, at the same time management has become more and more important, and the accounting information authenticity is also very important, many policymakers, investors, managers and creditors attach more and more importance to the accounting information, it has become an important basis for the government departments macro decision. The authenticity of accounting information is so important, often accounting fraud phenomenon also will become more and more serious. At present, the phenomenon of accounting fraud seems to have become a common bad social phenomenon, this phenomenon is not only damages the interests of investors, but also affects the entire social economic order. Although these years about the laws and regulations of accounting fraud against constantly introduced and improved, but there is always some lawless elements to be inpidual or the interests of the company to do everything possible to take advantage of loopholes.
Relevant departments to take these measures to some extent can be said to be a stopgap. If you want to effectively suppress the phenomenon, not only need to improve the relevant laws and regulations, but also the need for coordination and supervision of all circles of the society. To prevent fraud from all levels.
Keywords: accounting fraud;prevention; laws and regulations
目录
一、绪论 1
（一）研究的目的 1
（二）研究的意义 1
二、会计造假 2
（一）会计造假的危害 2
（二）会计造假的形式 2
1、 账目来源失真 2
2、 账目处理失真 2
3、 核算资料造假 2
4、 成本费用造假 3
三、上市公司会计造假现状 4
（一）经济交易陷阱 4
（二）常规会计处理陷阱 4
（三）关联交易陷阱 4
（四）资本经营陷阱 5
四、上市公司财务造假 6
（一）会计造假的根本原因——两权分离 6
（二）会计造假的直接原因——利益驱动 6
1、 政治利益 6
2、 经济利益 6