| 论对公司财务报告舞弊的治理 |
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| 引用本文： | 高山. 论对公司财务报告舞弊的治理[J]. 上海金融学院学报, 2007, 0(2): 49-53 |
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| 作者姓名： | 高山 |
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| 作者单位： | 同济大学经济与管理学院,上海,200092 |
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| 摘 要： | 财务治理与财务报告舞弊之间存在密切关系，公司的内、外部财务治理结构包括管理当局、董事会、监事会、注册会计师等各方面，他们都对财务报告的生成与披露产生影响。因此，防范财务报告舞弊的措施应从分析公司相关财务治理结构对财务信息的监督与制衡功能出发，改变其中的薄弱环节，强化相关的治理功能。
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| 关 键 词： | 财务治理 财务报告 舞弊 |
| 文章编号： | 1673-680X（2007）02-0049-05 |
| 收稿时间： | 2007-02-02 |
| 修稿时间： | 2007-02-02 |
Research on the Governance of Financial Statement Fraud |
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| Gao Shan. Research on the Governance of Financial Statement Fraud[J]. Journal of Shanhai Finance University, 2007, 0(2): 49-53 |
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| Authors: | Gao Shan |
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| Abstract: | Financial governance and financial statement fraud have affinity. The interior and exterior financial governance structure of a corporation includes management authorities, directorate and supervisory board and certified public accountants.These correlative parts of financial governance influence the formation and disclosure of financial reports. Therefore, countermeasures to financial statement fraud should start from analyzing the corporate financial governance structure which has the function of supervision and restriction to financial information. Then we could improve the relative managing function and alter the weakness of financial governance. |
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