论财务治理相关者与财务舞弊  

On Stakeholders of Financial Governance:and Financiai Fraud

作　　者：钟争光[1] 武小军[1] 

机构地区：[1]同济大学经济与管理学院

出　　处：《上海管理科学》2006年第5期48-50,共3页Shanghai Management Science

摘　　要：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。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 disclosing of financial reports. Countermeasures to the fraud of financial reports should base on the analyse the structure of corporate financial governance which have the function of supervision and restriction to financial information. Then we could improve the relative managing function and alter the weakness of supervisory board.

关 键 词：财务治理 财务舞弊 

分 类 号：F275.2[经济管理—企业管理]