企业会计舞弊的社会环境因子探析

社会活动存在于社会环境之中，社会环境制约着社会活动。同样，企业会计舞弊萌芽、产生、蔓延于一定的社会环境之中。当社会环境利于企业会计舞弊生存发育时，企业会计舞弊便不以人的意志为转移，来势凶猛，甚至愈演愈烈；当社会环境不利于企业会计舞弊生存发育时，企业会计舞弊就会自然枯竭。所以，研究企业会计舞弊的社会环境因子，对于遏制企业会计舞弊有着重要的意义。

A Discussion on the Social Environmental Factors with the Collusion of the Business Accounting

Social activities exist in the social environment and inversely the later confines the social activities. So the collusion of the business accounting was born , grows and develops under the social environment. When the social environment is helpful to the collusion of the business accounting, it will become worse to worse. When the social environment is in the disadvantaged situation, it wiU grow withering. Therefore, the research on the social environmental factors with the collusion of the business accounting is very important to restrain it.