摘要
财务治理与财务报告舞弊之间存在密切关系,公司的内、外部财务治理结构包括管理当局、董事会、监事会、注册会计师等,都对财务报告的生成与披露产生影响。因此,防范财务报告舞弊的措施应从分析公司相关财务治理结构对财务信息的监督与制衡功能出发,改变其中的薄弱环节,强化相关的治理功能。
Financial governance and financial reports fraud have affinity. The interior and exterior financial governance structure of a corporation includes management authorities, directorate, supervisory board and certified public accountant. These correlative parts of financial governance influence the production and disclosing of financial reports. Therefore, countermeasures to financial reports fraud should take consideration of the corporate financial governance structure which has the function of supervision and restriction to financial information. Then we could improve the relative managing function and enhance the financial governance.
出处
《石家庄经济学院学报》
2007年第3期4-7,13,共5页
Journal of Shijiazhuang University of Economics
关键词
财务治理
财务报告
舞弊
financial governance
financial reports
fraud
