监管与防范上市公司虚假财务报告的理性思考

本文通过对上市公司虚假财务报告的成因、监管及防范对策等问题的分析研究,结合制度失衡和舞弊理论分析,认为在我国现实环境下,上市公司质量控制制度引发公司管理层虚假披露财务报告的压力和动机;上市公司会计信息披露行为制度的失衡为财务报告舞弊创造了机会;而上市公司会计信息监管处罚制度有可能掩饰作假行为和减少虚假财务报告被发现的概率,甚至制度环境可能形成上市公司管理层和注册会计师的审计合谋。因此,治理虚假财务报告是一个系统工程,需要从多方面着手进行,进而提出应从完善公司治理机制、推进会计师事务所体制改革、健全民事赔偿机制等方面建立一套有效的监管机制,并具体阐述了防范虚假财务报告的一系列可行的对策。

Rational thinking about controlling and preventing false report of financial affairs of company listing on the stock market

Through the analysis and research of the reasons and methods of custody and defense against the deceitful financial reports of the listed company,meanwhile,combined with the analysis of the system-unbalance and fraudulent practice's theory,the paper thinks that,under the realistic circumstance in China,the listed company's quality-control system causes the press and intention of deceitful announcing financial report at the company's management level;the unbalance of the listed company's accounting information announcement system gives a chance of the fraudulent practices of financial reports;however,the accounting information custody and punishment system of the listed company maybe conceal the fraudulent practice and reduce the frequency of being found of being found of the deceitful financial report,even the system environment might make the management people in the listed company conspired with the registered accountants.Therefore,governing the deceitful financial reports is a kind of system engineering,it needs doing from several perspectives.And then,it puts forward some advice to establish a set of effectible monitoring mechanism,such as improving the company's govern mechanism,enhancing the system reform of the accountant's agent,and strengthening civil indemnity mechanism,and elaborate specifically a sort of feasible countermeasures to prevent the deceitful financial reports.