国贸经济管理类毕业论文-从会计舞弊案例看会计准则与制度改进和完善的主要路径

1 1N 13 N&Jazn2012GBBgh)y QjZ3jZXxL ( ) 10k k Z 1052001454395 d PF6-d8Q%8v1 2N 13 N- ? .3 Abstract .4 0 .5101 JA8N:x .511 JAI):2(, .72.1w:2(MbCXG .72.29Y-F1Ct:2 .72.3JAIXJMG,? .72.49Y1JKQ1J,1 .7191 JAIfX,LN .83.1Ct2j,% .83.2CtIf3+,$ .83.3JA5j)0T7- .93.4JACXG; .93.5JAI|jf= .1011 JAIfiF,k?D .104.1!.4*6JAIJAf,3+ .114.2j|Qx) .114.3)68l,JAQJA3PCX .115A .1263) .131 3N 13 NJA8N:x-;JAIfiF,k?D? 8 2007 18 1CA-1JJAI3+!?1JJAI3+)-LuCRzI,CXC|F):2(+O$!F,F4-JAI7j-LuWJA44w8$JA7,-LuB3XF/?;JAf,M+_-4#F+|4#E,f?r-JAIfLNjA-JAIiM,G&A-JAI,ZiMA_0-LuJA,B3C*34#0FJAI-LuFj0/fCK-LuB3GWa,*.p:LF )X,LN)!#uB8&*A1+)-JAI-LuF,F|KKA JAIMJAf1 4N 13 NA study of the main path of accounting standards andto improve and perfect the system from theaccounting fraud case Abstract From January 1, 2007, our country enterprise accounting standardsystem officially implemented. Implement enterprise accounting standard system, andrealize the international financial reporting standards and the essence of convergence,to maintain the order of the market economy, perfect market economic system, ensurethe social public interest, and promote the quality of accounting information, toimprove the overall level of accounting is of great significance. The new guidelineson the original accounting standards there are major changes, and first in the listedcompany of execution, the listed company also has far-reaching influence. In recentyears, accounting standards for all countries designated institutions and internationalaccounting organizations are devoted to accounting standards of internationalcoordination, in this system, the accounting system change is undoubtedly theChinese economy and the inevitable requirement of integration into the worldeconomy. Chinas accounting standards and complete system problem has become ouraccounting the emphasis of the reform of the future of our accounting reformdirection should be actively participate in international accounting coordination andconvergence, and promote the development of our accounting system and theconsummation. Global economic integration, make accounting internationalizationhas become a necessity trend. This paper Sichuan Changhong accounting fraud case,we introduce the accounting reform in China and international coordination madegreat achievement is described on the basis of the practical problems, and to discussthe strategies and Suggestions. Keywords accounting standards; Change; Influence; Accounting system1 5N 13 N 0JA40,1F-JA,-LuFZ!-43i3,JAI5*I 1NCCRJAv,+XI 16 N1JJAfH=1JJAf?1JJAf-(,CJh1#1y1JJA73+,v4 1:F 43,1JJAI1JJAfXJAh1?r#1yM-LuJAI-()Xp9GWMw-LuJAI08$4?q0;AB$5-;JAIC!E*.p;adL-p4#f,iMF2m7-LuJAE101 JA8N:xKX.Af7- 20038 25K 1998KLt#G-9/j APEXNLK6CCt65aGK7-OW*CX+K|,CRh1fJAIGff,Gff7-9xLb!CRFPw8N:64-jf*0Ul,JAh1fG!?1*60j/nJ-*0-3+1JGM0*0C8*609,CR4jf|A-W-)F?|jU=Cg*6:2(,CRFPw|jM0D6|,_9FG*6f2j)GWMi7-A2jE0Z-O8#,pM1 7N 13 N11 JAI):2(,2.18.MhCHJAIGyCtCOjfCi+X1yJA?3P,#.A&0*jB3CtCOjN-,-OWMWG4:UJ56JF0!F(*6d,i6LCR0WFCR-7,E):2(,1*6rB$FJECtH#q,CtH90W,Y+X)W,Ct65jsB$(CtH,+X+O)H,7-%C1 J Ct65js,M0r 22.2?_3L1Cz81JJAI51J,-F1Ct#kVjJJAI)-LuJAI,C,6+BLN41J&j07X-F:2FJEX-LuCt2j,CtHFF0!j1J1JCAF+| 32.3PAOPMH,?JAIXjG4CtCOjN6Mb1yG,?9:2(,H=NLLb93:2($,#G(Ct,CXG$?93:2(,jG4Q:2(JA,-OW:2(, 42.4?_7PQQ7P,19Y1J8kKiCt5Ct(Q1J,1IqA0Ci+XCtFfi4#Y,NO)?X,+X1 8N 13 NLzK06WWLK)OY#,+E1*665X0Lf!,Y#771Jj_K7-Qldj17- 5YX*34#0FF$Ct2jE)K,W);4-,vCh?IG-F!CA50FF?FJAj0/-LuFJ+X,vJB0X4#+O#k%D-pCCG?,8JA-Lu-(B3anTjG? 6191 JAIfX,LN3.1Czb8p,%DCt2j_#JA8|JpC+O,*FO0;f4-pJA-LuF,F0;6-F,Ct65=2#6-Lu4#W)JAI,-LuF9jW,i*3.2CzbODl31,$-)Lf!A-,JA?933+_If, Q?0MX=fN,JAIA3,I0MN1JJAf?1JJAfH=1JJAfN11JJAfJAIJAff6|,JA3PCX,Q-$JAI,*-JAX0!&O0E?JA,3PCX6)A7-0,8$A-JA3PCX-();iM0no0G?)JA,)A*0iMJA6|0 Af)%JA$.A,0WC8k+X 9WJAFJE8D,.AdJ3PCXE-(9EW,Q-A-JAX0WLN_KOC),JAfF|JA4*65j)0T7-50JAf)4|Jk?,4#JG*JA4*6/j93Fg*fjWJAA:,Lv=VAX5JJA,k?7-WF_50JAf,COM+X 10JAI)JA3PCX,?r50JAf=m-(|JA4*6Fa?rJAN=j,.AD:&,!3.4PACHAJA,CXGLN_KOJA6|J+|,LNA-)Lf!JA,CXGLNk?)jMb?93E1r!Q=O$5F?=OQ|,=jUGCt65T_?Ct65,Y,+XE&_10Z9IO!Q0|6/,(6B$Xl?:jB3(*6M,Mb9|,NL/jED0*G)(JA,6B$9?BUlMb|,JAv_+XE&,6X,JA61?8CtCOj1?8)H#qGD1?8Y#k:UJfk:UJY#:UJY#Y#kNY#1y 5 ZN-68#A9 18ZN-!X6B$?|,JA_=M,1?Y#9:UJ1 10 N 13 N9B$#ACt65):UJ)F|TF91?Y#9Ctf,Cdf:UJf:UJF*,8$Ct65#)|,0Y#F|TUGCt65,Y, 11!F/Mb-1,?%#-(FhMb-1=OWMb,=CFJCW76;,-(?6|/YF0AHCt$1yM,G-9?933.5PAOplCXJAI,fE0;jB3JAID,-LuFjB3JAI-LuFJ|-(B3*fG?v_.JAI,9xC_|=FA-XOH-LuJAIfA-JAI:E*EW!v_A-;FJAI,|FX0LN0Zf,JAI=9x|Faj040JA7,-LuF$_|9x,JAI|jfq6G?_JAI-LuFF0;q6G?,0)!_+a:LND,XA-X-Lu4#1T_X-LuCt2j:*G,51CtEQN-FJA8GA1yCMh=#kC61Ct7-Wa1y:(9=&iJA97-jA-$W93$!0;:-Lu4#81,0WL.11 JAIfiF,k?DJAI-LuFj0/fCFZ=VA6|LF *&*A1 11 N 13 N4.1!.:*-LuJA+|%#q-(JAf604I 13pKF63=Q)?JAI_V.*6UlF+XG-JAI-LuF,dGJaJB$A-JAI-LuFd,x)F_E,JAI-LuF,E0;fJAI_0M|jf_MhG?,|LN_JAI-LuFE0;q6G?,0)0Zf,-LuJAIE,JAIL|F=9x|FaLB$A-LuF,?yJAI,-LuFa_|9x,JAI|jfnTjG?.9FJAIJAf|j,#CS+f-(#?454IW):2(jFJAIJAf,45F?F0!A0JAI,s1WJA-(#k9#UF#0144.3!/6r,PAQPA3VCJAI04_MJA|,JA3PCX,Q-$JA1 12 N 13 NI,A-JAI-3PCX=Q6|JA4*65j)0T7-A-JAX6|JTM,anfJEJA#,F+XF6567-EM-LuJA$.A?%Q8DJ3PCXjJAJ,6|JF?931?!,0j 9Fg7-jf|QCXG,JAI:UFP,) 16!FF?JA_63B63hf5A5,:pF -():2(W1J6-?!9?)5$J,#-*0?1JCRzf4jJA-Lu44F+|4-,A IASB 4 2009 7 8 93?k-LuCRzI?1JJAI (r?0o ),3_F2A-?1JNF+|%#q,M0?-Lu4P-;?1JJAI3+,*A=_0Z0D6|qlJ. 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