论财务治理相关者与财务舞弊

公司财务治理相关者与财务舞弊之间存在着密切关系。本文首先分析管理层、董事会、监事会、注册会计师等公司财务治理相关者与财务舞弊的关系,然后提出通过改变财务信息的生成方式、完善董事会结构、强化监事会功能、变革审计收费体制等措施来防范财务舞弊。

On Stakeholders of Financial Governance and Financial Fraud

Stakeholders of Financial Governance are close related to the fraud of financial reports.The interior and exterior financial governance structures of a corporation include management authorities,directorate,supervisory board and certified public accountant.These correlative parts of financial governance influence the production and disclo- sing of financial reports.Countermeasures to the fraud of fi- nancial reports should base on the analyse the structure of corporate financial governance which have the function of su- pervision and restriction to financial information.Then we could improve the relative managing function and alter the weakness of supervisory board.