会计舞弊内部治理中公司董事会职能的缺失和重塑

会计舞弊的治理是全球性难题,当前虽然可以从公司内部治理和外部治理两个角度去着手解决,但实践证明,现行治理会计舞弊的方法存在一定的局限性,常导致治标不治本的尴尬结果。本文认为,治理会计舞弊的根本路径应由内而外,且承担治理工作的核心主体只能是公司董事会,关键是要在法定的董事会的传统职能上进行旨在治理会计舞弊的深度发掘,并据此对董事会的职能缺失进行重塑,以求找到治理会计舞弊的有效办法。

Vacancy and Rebuilding of the Functions of the Board in Internal Governance for Accounting Fraud

Governance of accounting fraud has been a global problem.While it could be currently solved with the ways of both internal and external governance,as proved by practice,the present approaches that solving with accounting fraud has its limitations which result in the outcome that addresses symptoms but not roots causes.This paper holds that the basic way of governing accounting fraud should be from the inside-out,and the one who is in charge of governance should be the corporate board.The key is to deeply explore on the traditional functions of statutory board as to govern accounting fraud,based on which to rebuild the functions of the board in order to seek for efficient approaches that could govern accounting fraud.