| 财务舞弊成因之综合分析 |
| |
| 引用本文： | 陈少华. 财务舞弊成因之综合分析[J]. 经济经纬, 2005, 0(1): 74-76 |
| |
| 作者姓名： | 陈少华 |
| |
| 作者单位： | 厦门大学,会计系,福建,厦门,361005 |
| |
| 摘 要： | 信息不对称、会计信息的公共商品属性、利益驱动、公司治理失效等是滋生财务舞弊的内在原因,而市场机制的缺位、信 息需求的不足、注册会计师审计的独立性缺失、法律制度的不完善以及道德约束的弱化是促成财务舞弊的外部条件。
|
| 关 键 词： | 财务舞弊 内因 外因 |
| 文章编号： | 1006-1096(2005)01-0074-03 |
| 修稿时间： | 2004-11-11 |
Reasons of Financial Fraud |
| |
| CHEN Shao-hua. Reasons of Financial Fraud[J]. Economic Survey, 2005, 0(1): 74-76 |
| |
| Authors: | CHEN Shao-hua |
| |
| Abstract: | From the attributes of information, fraud player and environment, the paper analyzes the reasons of financial fraud. The author argues that the unsymmetrical information, accounting information attributes, as public goods, interest motivation and failure of corporate governance are internal reasons for financial fraud. And imperfect market mechanism, legal system and information, moral hazards and imperfect external audit all contribute to it. |
| |
| Keywords: | financial fraud internal reason external reason |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
