虚假财务报告成因及监管的理性思考  

Rational Thinking on Causes and Oversight of Fraudulent Financial Reports

作　　者：王开田[1] 阚京华[1] 

机构地区：[1]南京财经大学会计学院

出　　处：《中国注册会计师》2002年第10期15-18,共4页The Chinese Certified Public Accountant

摘　　要：本文通过对上市公司虚假财务报告的成因及监管等问题进行的分析认为委托代理制度下所派生的利益不一致是虚假财务报告产生的经济诱因,信息不对称是虚假财务报告产生的客观环境,而会计信息监管中存在的诸多误区是虚假财务报告得以存在的现实基础。进而提出应从完善公司治理机制、推进会计师事务所体制改革、健全民事赔偿机制等方面建立一套有效的监管机制。This article analyzes causes andregulation of fraudulent financial reports. Theauthors believe that, under an environment withinformation asymmetry, the interest divergencederived from the principal-agency mechanism isthe economic cause of fraudulent financialreports, while there are still some loopholes inaccounting regulation. The authors hold that, aset of regulatory mechanisms in corporategovernance and reform of organizational formsof the accounting firms, as well as in civil liabilitysystem, should be established and improved.

关 键 词：虚假财务报告 成因 上市公司 会计信息监管 公司治理机制 会计师事务所 体制改革 民事赔偿机制 

分 类 号：F231.6[经济管理—会计学]