摘要:近年来，我国中小企业会计舞弊事件频繁发生，大部分公司通过伪造报表、合同等虚构巨额收入和利润，以吸引投资者。这样的会计舞弊事件对资本市场造成了巨大的影响，对我国的经济造成了极大的负面影响。因此，对中小会计舞弊治理的研究，具有重要的意义。
论文使用案例分析法，基于国内外会计舞弊的研究现状，以江苏五星波纹管有限公司为例。对会计舞弊的表现形式进行研究，主要有真账假算、假账真算、假账假算和内外有别的表现形式，并从内部和外部两个方面找出了会计舞弊的原因。接着通过借鉴国外对会计舞弊的治理措施，发现美国通过提出定期提交报告、控制高层管理人员信贷、加强信息披露和保证会计师的独立性来处理会计舞弊。结合上述内容，本文提出了加强政府的监管和处罚力度、加大审计工作力度和健全法制的外部治理措施，以及建立合理的激励机制、加强内部控制和增强道德建设的内部治理措施。
关键词 会计舞弊；治理；研究
Abstract:Accounting fraud frequently happened in small or medium enterprises in China during recent years. Most companies falsify the financial reports and contracts with fictitious profits and revenues in order to attract investors. Such kind of accounting fraud incident has caused a huge impact to capital markets, and have brought serious and negative influence on Chinese economy. Therefore, the investigation of accounting fraud control becomes much more significant.
This report is based on the investigation status of domestic and overseas accounting fraud and take Jiangsu five start wave duct Co., Ltd as an example for case analysis. The analysis of accounting fraud manifestation mode includes the false count of real account, count of false account, false count of false account and differentiated account etc. It will find out the internal and external root cause of accounting fraud. By learning the solution of accounting fraud in oversea countries, we found US is preventing account fraud via regular reporting, senior manager credit control, information enclosure strengthening, and accountants independence guarantee. In conclusion，this report proposes to reinforce government supervision and punishment, enhance audit effort, and establish a robust legal system as external solutions; establish reasonable incentive mechanisms, enhance internal control and strengthen morality as internal solutions to prevent accounting fraud.
Keywords Accounting fraud administr research
