以经济法手段治理会计信息不实的研究

会计信息对于经济社会活动至关重要,但会计信息不实的现象却普遍存在。从1929—1933年的世界经济危机与2008年的世界金融危机可以看出,传统法律手段治理会计信息不实存在困境,为全面有效控制会计信息不实,需要寻求新的能弥补传统法律治理会计信息不实的手段——经济法手段。在论述经济法手段治理会计信息不实的必要性、现实性的基础上,提出经济法治理会计信息不实的路径选择和具体的治理手段。

Research on Regulating of Accounting Information Fraud by Economic Law

Accounting information is crucial to economic and social activities,but false accounting information is a ubiquitous phenomenon.1929—1933 world economic crisis and 2008 world financial crisis shows traditional legal means is inadequate in regulating accounting information fraud.To thoroughly and effectively prevent the existing accounting information fraud,a new approach,economic law,is needed to replenish the traditional ones.Based on discussion of the necessity and reality of regulating accounting information fraud by economic law,this paper proposes the corresponding path selection and specific methods.