上市公司会计诚信与财务总监(CFO)职责分析  

Analysis on Accounting Good Faith and Responsibility of CFO in Listed Companies

作　　者：韩英霞[1] 郑清香[1] 

机构地区：[1]华中农业大学计财处,湖北武汉430070

出　　处：《华中农业大学学报（社会科学版）》2006年第2期65-67,75,共4页Journal of Huazhong Agricultural University(Social Sciences Edition)

摘　　要：本文对上市公司会计造假与财务总监职责进行了分析,认为利益驱动、法律法规不健全、相关机构及个人商业伦理道德的缺乏、财务总监的职能不到位等是驱动上市公司会计造假的主要原因;而良好伦理素养及相当管理才能是上市公司财务总监应具备的基本素质,对遏制会计造假有着非常重要的作用。The causes of accounting fraud and the function of CFO were discussed in this paper. The results showed that the goal of the higher profits, imperfection of laws and rules, lacks of moral ethic, and the absence of CFO＇s responsibility are the major reasons resulting in the accounting fraud events in listed companies. The moral excellence and managing ability are the basic quality for a CFO, which will play a great role in preventing accounting fraud.

关 键 词：会计造假 会计诚信 财务总监 

分 类 号：F235.19[经济管理—会计学]