Study On The Prevention Of Accounting Fraud

With the development of economy, the work of accounting personnel has become more and more important. The widespread implementation of “The Belt and Road” strategy deployment and the ”Internet+” plan is inseparable from accounting which is the common language of business. Therefore, it is especially important for accounting personnel to provide high-quality accounting information. Though supervisions on the quality of accounting information has never loosened, frauds of accounting personnel are still emerging. In 2015, accounting supervision and inspection by Ministry of Finance have found issues on taking non-existent expenditure costs, pay less tax or late by a number of listed companies, private enterprises and the foreign-owned enterprises. At the same year, accountants constitute a high proportion in the “Skynet” campaign to hunt culprits. It seems that accountants have become the best partners of economic crimes. Since accountants have first-hand accounting information, if accountants do not take the initiative to fraud and also hold responsibilities when affected by the outside world, the happening of fraud can be reduced, it is the basis of controlling accountants behavior in order to improve the quality of accounting information and maintain normal economic order.This paper from the perspective of accounting personnel individual, studied the motivation of accounting personnel frauds and some suggestions are put forward. precautionary measures. From the comparison with similar concepts of accounting personnel fraud behavior to define the accounting fraud, introduces the four classic fraud motivation theory as the theoretical basis. Then, analyzing how pressure, opportunity and excuse impacts accounting personnel frauds behavior. In the last, according to the factors that affect accounting personnel frauds, this paper provides recommendations specifically, that is the establishment of anti-fraud “Four Noes” mechanism: reduce the pressure, construct the accountants do not need to fraud mechanism, increase the difficulty of fraud, construct the accountants can not fraud mechanism, strengthen the professional ethics, construct the accountants do not want to fraud mechanism and increase the cost of fraud, construct the accountants dare not to fraud mechanism.