摘要：近几年来，中小企业成为国民经济中不可或缺的一部分，对经济起到重要的促进作用。但由于众多原因的存在，中小企业的发展受许多问题的困扰，特别是有的企业为了自身的利益千方百计的做假账，导致社会经济的正常秩序受到干扰，使人们对会计的真实性充满着怀疑。这些做假账的行为破坏了市场经济正常的运行环境，给企业的投资者和债权人的决策带来了许多麻烦，让企业存在着潜在的危机；它还直接影响到企业之间的公平竞争，引起了企业经营的混乱，使公司的投资者和债权人的财产受到了严重损失，引起了社会的高度关注。本文对会计人员做假账问题进行了阐述，对中小企业会计人员做假账产生的原因及其治理措施做了浅析。

关键词：会计假账，中小企业，危害，治理，措施

Abstract: In recent years, with the continuous development of social economy, small and medium-sized enterprises have become an indispensable part of the national economy, which plays an important role in promoting the economy of our country. But because of many reasons, the development of small and medium-sized enterprises in China by many problems, especially some enterprises for their own interests, one thousand party hundreds of accounting fraud, cause disrupted the normal order of social economy, make people doubt about the authenticity of accounting. These false accounting practices undermine the normal operating environment of the market economy, causing a lot of problems for the investors and creditors of the enterprises, and causing potential crisis in the enterprise. It also directly affect the fair competition between enterprises, led to confusion with the enterprise management, make the property of the company's investors and creditors suffered serious losses, caused the attention of the society. This paper expounds the accounting personnel's accounting problem, and analyzes the causes and measures of accounting personnel of small and medium-sized enterprises.

Keywords: accounting fraud, small business, harm, governance, measure

目录

1 引言 3

2 中小企业会计假账分析 3

2.1 会计假账的基本概念 3

2.2 中小企业会计假账的表现 3

2.3 中小企业会计假账的成因 4

3 中小企业会计人员做假账的原因 4

3.1 虚假票据过多，财务管理混乱无序 4

3.2 企业因自身利益的驱动 5

3.3 会计人员职业道德缺失 5

4 中小企业会计人员做假账的手段分析 5

4.1 中小企业的定义 5

4.2 A中小企业基本概况 6

4.3 A中小企业会计人员做假账的分析 6

4.4 A中小企业会计假账的总结 8

5 中小企业会计人员做假账的危害 8

5.1 会计假账造成企业内部经营混乱 8

5.2 影响企业之间的公平性原则 8

5.3 影响社会的诚信度 9

5.4 债务人无法收回企业借款 9

5.5 虚假会计信息使国家税收减少 9

6 治理中小企业会计假账的措施 中小企业会计人员做假账问题的危害及治理:http://www.chuibin.com/kuaiji/lunwen_205724.html