财务报告舞弊与审计合谋研究

文章从我国资本市场上出现的财务报告舞弊与审计合谋的情况出发,分析了这两者并存的原因有行政干预、不合理的法人治理结构、监管环境不完善、行业自律组织薄弱、审计收费等,针对以上原因提出相应的解决方案:大力发展合伙制事务所、完善公司内部法人治理结构、强化低质量竞争的法律责任、完善审计收费制度、强化政府监管等。

Study on the financial report corrupt practices and audit plot

This article studies on the financial report corrupt practices and the audit plot from our capital market,analyzes the reasons which let them coexist:administrative intervention,the unreasonable company government structure,the imperfect supervising and managing environment,the weak profession autonomy organization,audit charge and so on.Then proposes the corresponding solutions:vigorously developing partner-ship accounting office,perfecting company government structurestrengthening the legal liability of the low quality competition,consummating the audit charge system,strengthening government supervising and mana-ging.