会计造假的责任认定及其治理

会计造假在我国是一个久治难愈的顽疾，会计信息使用者、提供者、监管者一方面需要真实的会计信息，另一方面为了追求自身的利益，默认甚至纵容了那些对自己有利的会计造假，而指责那些对自己不利的会计造假。会计造假有着深刻复杂的社会背景，是社会上各种造假现象在会计工作领域的一种反映，还有不合理的行政管理体制的深层次原因。治理会计造假必须跳出就会计造假治理会计造假的怪圈，从导致会计造假的社会环境和体制因素入手，只有这样才能从根本上治理会计造假。

The Responsibility of False Accounting and Governance

Accounting fraud in China is a problem, On the one hand, accounting information users, providers, regulators are the real needs of accounting information, on the other hand, they pursue their own interests, or even condone those who default on their own favorable accounting fraud, and accused those of accounting fraud which is unfavorable to themselves. Accounting fraud has profound and complex social background, reflecting all kinds of fakery, which also imply deep--seated problems of unreasonable administrative system. Accounting fraud resolution should avoid treating the false accounting by accounting fraud. The resolution should start with the social environment and institutional factors causing the false accounting, only by doing this false accounting can be fundamentally eradicated.