公司治理结构如何影响财务舞弊行为的实证研究

财务舞弊行为的产生有诸多原因,内部动因和外部诱因都有可能产生财务舞弊,就内部动因来说公司的治理结构显然起到了不容小觑的驱动作用,对于公司治理结构如何影响财务舞弊行为的研究是一个重要的课题。选取2009—2010年因财务舞弊而受到证监会、上交所和深交所行政处罚、通报批评和公开谴责的上市公司为样本,实证分析公司治理指标对财务舞弊的影响。分析结论是：加强对上市公司财务舞弊行为的监管和治理工作的重点应放在股权机构的合理化和提高董事会、监事会监督效率等方面。

Empirical Research on How Structure of Corporate Governance Will Affect Financial Fraud

Many reasons may cause financial fraud.Both internal motivation and external incentives likely lead to financial fraud.From internal side,governance structure of a company apparently plays an important role in driving financial fraud.So research on how the corporate governance structure affects the financial fraud is an important task.This paper selects the quoted company as samples.Due to financial fraud these companies were criticized and denounced by the CSRC,the SSE and the exchange of administrative punishment during 2009 to 2010.The paper make an empirical analysis on how the index of corporate governance influence on financial fraud.The analysis conclusion is in order to strengthen supervision on financial fraud behaviors and management in corporate governance work we should focus on improving the structure of the board of directors and supervision efficiency of the board of supervisors,etc.