论财务欺诈的制度原因及改革的对策

本文认为,当前财务报告制度对公司网络化的经营活动、义务、无形资产、异常风险等不予披露。审计师独立性缺失造成审计功能的降低,因此,有必要从审计师的选聘、禁止咨询等非审计业务、回避制度和审计报告范围的扩大等方面进行改革,提高审计师的独立性。

The System Causes for Financial Fraud and Solutions

The current accounting report system does not disclose a company's network activities, obligations, intangible assets, and its risk.the auditor's lack of independence makes the auditing function work not so well. Therefore, it is necessary to reform such an accounting system, which includes selecting auditor, prohibiting non-auditing business such as consulting, avoidance system and expanding the scope of the auditor's report. In addition, there are many organizations that have the power to investigate accounting fraud, and then, the investigating data is not open to public, all of which are responsible for accounting fraud.