会计造假的危害分析（Analysis of the harmfulness of accounting fraud）.doc

会计造假的危害分析（Analysis of the harmfulness of accounting fraud） Analysis of the harmfulness of accounting fraud What is accounting fraud? Accounting fraud is refers to the enterprise leadership and financial accounting personnel in the accounting process, in violation of national laws and regulations and standards system, accounting and preparation of false accounting statements behavior. [Edit] types of accounting fraud From the perspective of accounting information, there are two types of accounting fraud: accounting fraud and accounting statements fraud. False accounting statements are intentional misrepresentation of certain financial value, resulting in enhanced profitability of the illusion, so as to deceive shareholders and creditors are closely connected. Accounting fraud is usually designed to facilitate theft, or to change the companys assets into personal ownership or use. [editor] the harm of accounting fraud The harmfulness of accounting fraud is very great: The false information made by accounting fraud will seriously mislead all kinds of policy makers, which will lead to the misleading decision made by all the market actors and even the relevant policy-making bodies of the country, and disrupt the market operation mechanism; Damage the seriousness of state financial laws, regulations and accounting systems, and disturb the social and economic order; Infringe upon the legitimate rights and interests of the companys shareholders, creditors, customers and employees, thereby causing huge economic losses; The hidden income, falsifying expenses and national tax evasion, resulting in the loss of national revenue; Encourage the growth of individual corruption; The immature stock market suffers from the impact of false information, which seriously misleads the behavior of securities investors, breaks the rules of market competition, intensifies market speculation and market fluctuation, and affects social stability. The result of accounting fraud and finally result