Discussion Of Accounting Fraud

The problem of accounting fraud is not new in modem society．Although a lot ofmeasures had been taken,this problem couldn't be settled thoroughly,either．In recentyears,the number of the accounting fraud cases has been increased,which has donegreat harm to the global economy．Compared with other countries,the accountingfraud appears more often in our country．Since the custom is different from country tocountry,the reasons for our country'S accounting fraud have their own speciality．Thecrucial reasons include the ownership of the corporations,the corporate govemancestructure,the internal control and the dissymmetry between the costs and profits of theaccounting fraud．In order to settle the above matters,four improvement measures arepresented,such as to perfect our country'S property ownership system,to improve thecorporate govemance structure,to improve the internal control,to increase theaccounting fraud cost...