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On Criminal Protection Of Authenticity Of Accounting

Posted on:2012-05-29Degree:MasterType:Thesis
Country:ChinaCandidate:S GaoFull Text:PDF
Abstract/Summary:PDF Full Text Request
The Accounting information to be useful, must based on authenticity. Accounting information is the important foundation of the effective operation of social economy, only true and complete accounting information, can correctly guide the direction of economic development. However, in recent years China's accounting information distortion problem increasingly serious ,especially the illegality accounting information cases are found endlessly. Capital market crisis and the company accounting scandal as classified as two "century puzzle". Accounting fraud, the distortion of accounting information has become a "cancer" which serious harm to the order of market economic . "The world not disorderly program to cure the first mess, but governance" project accounting fraud has serious harm to the interests of the state, harm to social justice, destroying social stability of the cornerstone, and disturbing the order of the market economy, the harm to the market economy, the trust foundation, including the investor is harmful to the public the most fundamental interests. Compared with other developed countries, China's accounting laws incomplete system of securities market, especially in recent years, a series of non-standard occur on accounting events but also exposed the legal system in some aspects of the blank and to some extent be short of regret. Through empirical analysis and comparative analysis method, this article explains the the current situation and existing problems of the law regulation system and protection system of accounting information, and in the light of these problems, put forward my own suggestions on the criminal protection of authenticity of accounting.
Keywords/Search Tags:authenticity of accounting, false accounting information, accounting crime, criminal protection
PDF Full Text Request
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