典型治理模式下的会计舞弊比较与启示

国内外一系列会计舞弊案件引起了社会各界的广泛关注,迫使人们反思会计舞弊的症结所在并加以防范与控制。本文提出公司治理结构的缺陷是会计舞弊的根本原因,并通过对不同公司治理结构下的会计舞弊特点分析,结合我国实际提出了相关建议。

The Comparison and Enlightenment of Accounting Information Fraud under Model Governance Pattern

A series of accounting information fraud cases in domestic and foreign have aroused widespread attention of all walks of life in social, and they forced people to reconsider the crux of accounting information fraud in order to guard and control. This paper proposes that the flaw of corporate governance structure is the basic reason of accounting information fraud ,and analyses characteristic of accounting information fraud under different corporate governance structure , and put forward several proposals based on our country's reality.