A Study Of The Drawbacks And Improvement Of Accounting Laws For Accounting Fraud

Accounting information is processed accounting figures and some directions about accounting figures. It must be real information about enterprise's actual situation. The accountant's practicing fraud isn't the honest behaviors to provide false accounting information and its goal is to gain illegal benefit. The accountant's practicing fraud brings serious negative effect to economic development. From the view of economics, the accountant's practicing fraud in fact becomes a kind of result from the behavior of relevant natural person's pursuing interests. The accountant's practicing fraud's feature is subjective aim and deceitful means and serious result. The accountant's practicing fraud's essential factor consists of subject, object, subjective and objective. For the accountant's practicing fraud, the expert and scholar at home and abroad have researched its causes and put forward some countermeasures, But all ways is invalid. The author thinks that we didn't discovery the real causes to the accountant's practicing fraud. The real causes to the accountant's practicing fraud are that the legal system is not completed and the system of organization to manage enterprise has defects and the accounting theory isn't completed. This paper will approach the subject from unperfected criminal law and civil law and accounting law. It is important for completing legal system and administering false accounting information and maintaining economy order in our country.