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会计语言作为经济沟通的重要渠道,反应了现实财富世界。但是会计语言作为人类构建的语言,企业和个人因为外部因素的刺激,造成会计舞弊行为,对企业和国家经济运营造成了一定的威胁。因此,本文结合会计舞弊行为现状分析,探讨会计舞弊行为的动机,进而提出了弱化会计舞弊动机的建设性意见。
As an important channel for economic communication, accounting language reflects the real world of wealth. However, accounting language is a language constructed by human beings. Enterprises and individuals stimulate accounting fraud because of external factors. This poses a threat to the economic operation of enterprises and countries. Therefore, this paper analyzes the status quo of the accounting fraud behavior, discusses the motivation of the accounting fraud behavior, and then put forward constructive suggestions to weaken the accounting fraud fraud motivation.