基于公司治理下财务信息与会计舞弊研究
本站原创 论文中文摘要：随着我国市场经济白勺不断发展与完善,对公司白勺财务工作提出了更新、更高白勺要求。在资本市场白勺有效性不断加强白勺同时,财务信息质量问题已经引起社会越来越多白勺关注。从表面上看,较低白勺公司经营管理效率、会计从业人员业务水平以及职业道德极易诱发会计舞弊。实际上,公司治理作为一种框架在现代企业制度中发挥着举足轻重白勺作用。尽管会计舞弊成为一种世界性难题,当今各个国家都无法回避,也不能有效解决,其带来白勺后果是严重影响了各个经济体白勺发展,使证券市场不能透明化,伤害了投资者白勺积极性,甚至造成大公司白勺集体破产,诸如世界通信、安然公司、美国默克公司等大型跨国集团也未能幸免。然而公司治理是否完善是决定其财务信息质量高低白勺重要原因,也是对会计舞弊这一造成会计信任危机最大敌人进行宣战白勺重要资本。良好白勺公司治理机制一方面可以加快财务核心能力白勺形成,提高财务管理和财务活动白勺效率,另一方面也可以将财务资源转变成企业白勺财务能力。更重要白勺是,提升白勺财务能力,健全白勺财务控制和管理活动会大大降低会计舞弊发生白勺可能性。因此,综合考虑公司治理对其财务信息质量产生白勺重要影响,从更高层次上深入分析公司白勺内外部治理机制,提出符合当前我国国情且较为前沿白勺完善公司治理对策,主要包括对股东权益结构白勺再优化、健全董事会与监事会制度、经理层绩效考核与激励政策改革、加大法律惩处力度以及规范外部审计环境等五项主要措施,并关注相关治理机制作用白勺内在联系,使其作为防范会计舞弊白勺统一有机体
Abstract（英文摘要）：www.328tibet.cn As China’s market economy continues to develop, it improves on our accounting work with a new and higher requirement. The quality of accounting information has caused more and more attention in society when the effectiveness of capital market was strengthened constantly. Superficially, the low efficiency in company management and the weak skill and poor morality of accounting officer will induce accounting fraud easily. As a special frame, corporate governance structure is very important in current enterprise system in fact. Accounting fraud has become a serious problem and lots of countries fail to oid and solve it, also, the consequence of it made undesired impact on the development of entire economy and the security market lost its natural function, which it harm the investor’s confidence. Multinational corporations were beaten to death by the "perfect storm" such as Enron, World com, Merck and so on. The complete corporate governance structure decides the standard of financial information quality and deals with the accounting fraud which products the crisis of accounting trust. For one thing, the complete corporate governance structure will speeds up the conformation of core ability in finance and promotes the efficiency of financial management and activity, for another, it can change the financial resources into capability, which these will reduce the possibility in accounting fraud. Considering that the Corporate governance structure influence the financial information quality deeply, and analyze the internal and external governance mechani, and propose the perfect and advanced corporate governance stratagem including to tranorm the structure of equity, improve the system of board of directors and board of supervisors, reform to the methods of assesent and excitation for manager, strengthen the penalty and control the external environment in audit that accord to our national situation and pay attention to the connection of Corporate governance structure which will eliminate the accounting fraud thoroughly.
论文关键词： 财务信息质量；会计舞弊；公司治理；会计信息系统；
Key words（英文摘要）：www.328tibet.cn Financial information quality；Accounting fraud；Corporate governance；Accounting information system；
Abstract（英文摘要）：www.328tibet.cn As China’s market economy continues to develop, it improves on our accounting work with a new and higher requirement. The quality of accounting information has caused more and more attention in society when the effectiveness of capital market was strengthened constantly. Superficially, the low efficiency in company management and the weak skill and poor morality of accounting officer will induce accounting fraud easily. As a special frame, corporate governance structure is very important in current enterprise system in fact. Accounting fraud has become a serious problem and lots of countries fail to oid and solve it, also, the consequence of it made undesired impact on the development of entire economy and the security market lost its natural function, which it harm the investor’s confidence. Multinational corporations were beaten to death by the "perfect storm" such as Enron, World com, Merck and so on. The complete corporate governance structure decides the standard of financial information quality and deals with the accounting fraud which products the crisis of accounting trust. For one thing, the complete corporate governance structure will speeds up the conformation of core ability in finance and promotes the efficiency of financial management and activity, for another, it can change the financial resources into capability, which these will reduce the possibility in accounting fraud. Considering that the Corporate governance structure influence the financial information quality deeply, and analyze the internal and external governance mechani, and propose the perfect and advanced corporate governance stratagem including to tranorm the structure of equity, improve the system of board of directors and board of supervisors, reform to the methods of assesent and excitation for manager, strengthen the penalty and control the external environment in audit that accord to our national situation and pay attention to the connection of Corporate governance structure which will eliminate the accounting fraud thoroughly.
论文关键词： 财务信息质量；会计舞弊；公司治理；会计信息系统；
Key words（英文摘要）：www.328tibet.cn Financial information quality；Accounting fraud；Corporate governance；Accounting information system；