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In recent years, China's capital market Accounting fraud are common occurrences , accounting fraud not only undermined the normal order of market economy , resulting in micro- and macro-control decision-making mistakes , but also to facilitate economic crime , corruption and even increase social unrest.

在我国，会计造假可以说达到了泛滥成灾的地步，更有“假账猛于虎”之说，这充分说明，我国会计造假范围之广、危害之大。有这样的描述为证，“反观我国，在资本市场发展的十余年时间里，虚假财务报告案频频爆发。
In China, accounting fraud can be said to achieve a flooded to the point , more " cook the books than a tiger ," said, This fully shows the wide range of accounting fraud , great harm . There is such a description as evidence, " contrast China , the development of the capital market more than ten years, the case of frequent outbreaks of false financial reports , such as Joan source , red Dongfang Boiler Co. , ST Zhangjiajie , Kangsai Group , ST Zhengbaiwen , dawn shares Yinguangxia , Bohai Group , Lantian Group and other events in which the greatest impact is red Industry , Joan source , ST Zhengbaiwen , Yinguangxia event . Moreover, our current means of fraud listed companies rather clumsy , they use using a large number of forged documents directly fabricate fictitious profits and other methods, which from the other side also reflects the extent of fraud listed companies in China . " [ 1 ]

而且现在一提到会计造假，人们首先想到就是会计从业人员，认为这是因为会计人员的业务水平不高，道德素质低下造成的。不可否认，在企业会计造假事件中，会计人员负有不可推卸的责任。
And now a mention of accounting fraud , people first thought is that accounting practitioners , think this is because business accounting personnel level is not high , due to the low moral quality . Admittedly, in the event of corporate accounting fraud , accounting personnel can not shirk responsibility, however, all the weeks names will be accounting fraud credit crisis triggered by all the blame on the accounting staff are biased. National Accounting Institute honesty education research group has made a survey of 102 accounting firms for the person in charge to ask questions : Do you believe that the current social and economic life become false accounts of the " cancer" What are the factors ? Statistics from answering questionnaires , forming false accounts of the main factors ranking is : "The government officer to achievement " for the first factor , accounting for 48% ; "Enterprise pledge to be performance" as the second factor , accounting for 36% ; " accounting personnel to jobs " for the third factor , accounting for 9.33% ; " CPA should note" came in fourth place , accounting for 6.67% . Visible , corporate, corporate accounting fraud in addition to its own accounting personnel reasons, there are deeper social roots , so I hereby , due to start from the inside and outside , drill .
In Yinguangxia incident as an example , the court in order to provide false accounting reports were sentenced former Yinchuan Guang Xia Li Youqiang Board vice chairman and president , former Yinchuan Guang Xia Director and Chief Financial Officer and Chief Accountant Ding fame, former vice chairman of Tianjin Guang Xia and general manager Yan Jin Dai years and six months imprisonment and fined 30,000 to 80,000 yuan ; to documents issued materially false accused were sentenced Shenzhen Zhongtian CPAs partner Liu Jia-Rong , Xu Linw本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。