我国会计舞弊的成因分析及其治理

中 文 摘 要
会计信息是现代会计理论中一个基本范畴。如果会计信息失去了可信性，会给有关会计信息使用者造成决策的误导，从而难以发挥会计信息在市场经济中优化配置资源的作用，干扰国家宏观调控和市场经济秩序。
会计舞弊是在会计工作中，在计量、确认、记录、报告等方面故意违反国家会计制度和准则，人为地调整收入、费用，进而调节经营成果，从而人为实现调节资产、负债和财务状况的行为。从会计舞弊采用的手段和实施的目的进行分析，本质上都是一种违法的经济行为，它与一般的会计错误存在本质区别。
从国外与我国广泛存在的会计舞弊案件分析，会计舞弊行为严重损害国家的宏观经济调控能力，严重损害有关会计信息使用者的利益，严重损害社会风气和职业道德规范。由于其形式多样，危害巨大，因此，必须对我国会计舞弊现象的产生进行深入的分析。
本文从内在成因与外在原因两个角度试图解释我国会计信息舞弊现象的存在。其内在成因可以概括为信息不对称、会计信息的公共商品属性、利益驱动以及公司治理结构失效等四个方面。正是由于会计信息自身性质以及我国会计信息产生过程的特殊性，从而具有了会计舞弊的可能性。而市场机制的不健全、信息需求的偏差、注册会计师审计质量低下、政府监管能力不足和社会道德的诚信危机，表明外部环境并不能够对会计信息舞弊行为施加足够的压力，从而使会计信息舞弊从可能变成可行。按照会计信息舞弊的内在成因与外部环境的差异性，本文将涉及到影响企业提供会计信息行为的诸多方面归结为六个层次：公司治理结构、市场机制、信息需求者、注册会计师审计、政府监管、社会道德约束，建立了会计信息舞弊原因分析框架，从而更为清晰地阐述导致我国会计信息舞弊动机实现的现实背景。
根据我国会计舞弊的成因分析，笔者建议应该从以下五个方面对会计舞弊进行治理：（一）完善企业法人治理结构。具体包括调整公司产权结构，实现投资主体多元化；落实股东大会的法律地位；健全董事会制度；建立有效的激励机制、约束机制和选拔聘任机制；强化监事会的职能。（二）健全市场机制。具体包括确定以市场为导向的经济体制目标；建立竞争性的经理人市场；健全资本市场，改革融资制度。（三）强化注册会计师的独立性。具体包括建立起分工合理、监督全面的行业监管体系；加快法规建设，强化注册会计师、会计师事务所的民事责任；政府提供良好的发展条件；加强事务所的执业质量控制。（四）增强政府监管力度。具体包括明确政府对企业的监督目标；完善财经法律制度的建设；加强法律监督，加大对违法行为的处罚力度。（五）推广对会计人员的诚信教育。具体包括重建道德规范，增强会计诚信；健全制度法规，完善监督职能；建立有效的内控制度，强化会计基础工作；加大对会计不诚信行为的处罚力度。
关键词： 会计舞弊 会计信息 公共商品 公司治理结构 诚信危机 第 1 页
Abstract
Accounting is a basic category in modern accounting theory. The misleading of accounting information user will happen if accounting information lose credibility, thus it cannot distribute the function of resources rationally in market economy, and may also interfere national macro adjustments controls and market economy order.
Accounting fraud is violating the national accounting system and criterion on purpose in such aspects as measure, confirm, writing down, report in the accounting work, or adjusting the income, expenses artificially, so as to regulate the management performance, as well as the situations of the assets, debt and financial situation artificially. Analysis from accountant means and purpose of implementation, it is an illegal economic behavior, should be distinct in essential from general accounting mistake.
Analysis the extensively fraud case existing from foreign countries to our country, accounting fraud can do harm to the national macroeconomic control, the interests of accounting information user, the social conduct and the code of ethic. Because of its various informative, enormous endanger, we need do deep analysis of accounting fraud phenomenon.
This text explains why accounting fraud exist from internal and external angles. Inherent cause can summarize as information asymmetry, public goods attribute of accounting information, interests urge and invalid of Company administration structure. For the nature of accounting information and its special generate process, there has the possibility of accounting fraud. And the insufficient market, the deviation of information need, the low quality of auditing, the lack of government control and the ethical crisis, all these indicate the external environment condition can not give enough pressure to accounting fraud, so make it from might to feasible. According to the difference of inherent cause and external condition, this text will sum up such six levels of the influence about enterprises offer the accounting information: Corporate governance structure, market mechanism, information demander, certified accountant audit, government supervises and the social morals control. Now, we have set up the framework to analysis accounting information fraud reason, thus for explaining accounting information fraud motivation much clearly.

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