我国中小企业会计造假成因及对策——以广东新大地生物科技股份有限公司为例摘 要近几年来，随着经济持续健康发展，中小企业在市场上的地位也日趋增长，已经成为我国经济社会发展的重要力量。但是，越来越多的中小企业会计造假现象也随之涌现出来。虽然相关的法律法规在不断地进行完善，但是总有些企业存在侥幸的心理，进行一些法律法规所禁止的行为，所以会计造假行为并没有得到高效的治理。某些企业无视法律的存在，有虚假记载，重大遗漏，不正当披露等违法行为，公然挑战法律的底线，这种会计造假现象严重扰乱市场秩序，阻碍经济的健康发展。因此，本文在综述相关的理论知识及研究相关的文献的基础上，以广东新大地生物科技股份有限公司为例，采用案例研究的方法，在论述该案例公司的基本情况和讲述该案例公司会计造假的表现形式的基础上，研究我国中小企业会计造假的成因，并提出相关的防范和治理对策，从而为我国经济持续健康发展打造一个健康、稳定的市场环境。关键词：会计造假；原因；危害；防范与治理Causes and Countermeasures of Accounting Fraud in China's Small and Medium-sized EnterprisesTake Guangdong New Earth Biotechnology co., LTD. as an ExampleAbstractIn recent years, with the sustained and healthy development of the economy, the status of small and medium-sized enterprises in the market is also growing, has become an important force in China's economic and social development. However, more and more smes accounting fraud phenomenon also emerged. Although the relevant accounting laws and regulations, continuously perfect, but there are always some false frequently broke out, this also means that the small and medium-sized enterprise accounting frauds not only didn't get very good governance, and has the potential of intensified, some companies ignore the existence of the law, any false record, major omissions and improper disclosure violations, defying the legal bottom line, this kind of phenomenon of accounting fraud seriously disrupted the market order, hinder the healthy develo...
