财务欺诈及其防范  

Financial Fraud and the Preventation

作　　者：王建新[1] 

机构地区：[1]财政部财政科学研究所财会会计研究室

出　　处：《审计研究》2007年第1期75-80,共6页Auditing Research

基　　金：国家博士<中国会计准则体系构建研究>(2005037227);国家社科基金项目<我国会计准则体系构建及其效果评价研究>(05BJY015);国家自然科学基金项目<我国会计准则体系贯彻实施及其效果评价研究>(70540011)阶段性研究成果

摘　　要：近几年,国内外接二连三地出现了财务欺诈案件。为了有效地防范财务欺诈,2006年7月15日,被美国总统布什称作“自罗斯福总统以来美国商业界影响最为深远的改革法案”的《萨班斯-奥克斯利法案》正式生效,在美上市的所有公司都要求按照该法案提交财务年报。本文回顾了国内外的财务欺诈案件,分析了财务欺诈的各种理论根源和具体成因,并且在借鉴美国防治财务欺诈措施的基础上,对我国财务欺诈的防范工作提出了建议。Financial fraud has become more and more serious recently all round the world, and aroused a great concern of the society. In order to cope with this problem, the American government adopted the Sar-banes-Oxley Act in July 2002,requiring all listed company to provide financial report according to the Act by July 15th 2006. In this context, and firstly reviewed some financial fraud cases all around the world. Then, based on the accounting theory and practices, this paper analyzed the reasons of financial fraud. Subsequently. In terms of providing truer accounting information, it briefly discussed what could be done to prevent financial fraud on the base of consulting the American＇s measures.

关 键 词：财务欺诈 财务欺诈理论 成因 防范 

分 类 号：F233[经济管理—会计学]