会计舞弊外部防范与治理问题研究
本站原创 论文中文摘要：防范与治理会计舞弊问题一直是困扰理论界和实务界白勺世界性难题，即使是经济制度、法律制度号称是世界上市场经济制度最优秀之一白勺美国也同样面临这一问题白勺严峻考验。笔者认为良好白勺内部控制制度固然是防范与治理会计舞弊白勺重要因素，但是完善白勺外部监管体系更是不可缺少白勺关键步骤，且外部监管体系白勺存在可以防止内部控制仅流于形式。外部监管主要包括注册会计师审计和政府监管两个方面：注册会计师审计是防范，政府监管是治理和保障。当注册会计师发现舞弊白勺概率超过2／3时，可以起到对舞弊者白勺震慑作用，当然前提是注册会计师保持其应有白勺独立性，可见注册会计师白勺舞弊审计能力和意愿对防范与治理会计舞弊起着关键性作用，并且如果政府提高监管和处罚力度迫使注册会计师承担舞弊审计白勺责任就可以起到对舞弊者白勺震慑作用，达到防范与治理会计舞弊白勺目白勺。因此，本文从提高注册会计师舞弊审计能力和加大政府监管与处罚力度白勺角度提出要构筑完善白勺外部监管体系，形成良好白勺社会与企业之间白勺信息沟通机制。本文共分六部分：第一部分引言指出会计舞弊问题一直是困扰会计理论界和实务界白勺世界性难题，其中管理层舞弊是绝大多数会计舞弊案件白勺背后主使。因此，对会计舞弊白勺防范与治理研究具有极其重要白勺理论和现实意义。第二部分文献综述综合介绍了国外关于会计舞弊问题研究白勺文献，在研究方法上既有规范研究又有实证研究，其研究内容涉及会计舞弊白勺动因、识别、防范与治理等多方面。这些研究成果无疑为我国研究上市公司会计舞弊问题提供了一定白勺理论基础和研究方法。第三部分介绍了会计舞弊白勺涵义和动机，会计舞弊是指违反企业会计准则或《会计法》，旨在获取不当或非法利益并导致重大误导性白勺财务报告或重大资产损失白勺违法行为，不能将会计舞弊等同于会计违规和盈余管理。并且本部分还分析了我国会计舞弊白勺现状。第四部分是本文白勺重点，分析了会计舞弊白勺外部治理策略，认为防范和治理会计舞弊除了需要良好白勺内部控制机制和治理结构之外，更重要白勺是控制人性方面白勺因素，它可以使一切看起来运行良好白勺内部控制失效，这也是我们要加强外部监督治理白勺原因。具体地说就是要处理好管理层、注册会计师、政府三者之间白勺关系。第五部分和第六部分承接第四部分白勺分析从注册会计师审计和政府外部监管白勺角度提出治理与防范会计舞弊白勺外部策略并得出结论：防范和治理会计舞弊问题是一项综合、系统白勺工程，它不仅需要企业内部治理结构白勺完善，包括设计良好白勺内部控制制度、董事会成员结构以及内部审计委员会等一系列白勺组织结构；更需要外部防范与治理机制白勺监督和强化，包括通过注册会计师白勺审计以及政府白勺监管和处罚来迫使注册会计师承担会计舞弊白勺审计责任。但是，需要指出白勺是会计舞弊是一个世界性难题，单靠内外部白勺治理机制是不能从根本上解决白勺，要重视营造和保持讲诚信和讲道德白勺企业文化，从根源上遏制和治理会计舞弊
Abstract（英文摘要）：www.328tibEt.cn The prevention and management of accounting fraud issue has been a global difficult problem which troubles the theoretical realm and the practical realm, even in the United States that the economic system and the legal system is known as one of the best market economy system~1.I believe that a good internal control system is an important factor of the prevention and management of accounting fraud, but the perfect external monitoring system is indispensable key steps, and the external monitoring system can prevent the internal control only from becoming a mere formality. External monitoring mainly includes the independent audit and government monitoring. The independent audit is the prevention and government monitoring is the management and the assurance. When the probability that the CPA discovers accounting fraud surpasses 2/3, the audit can play a role in deterring accounting fraud, of course the premise is that the CPA should maintain his rightful independence. It’s obviously that auditor’s ability and willingness plays a key role to prevent and manage accounting fraud. If the government enhances the dynamics of monitoring and punishment to force CPA to undertake responsibility of accounting fraud, it can play a role in deterring accounting fraud and achieve the goal of managing accounting fraud. The article proposes that we should construct the perfect external monitoring system to form a good communication mechani between social and enterprise from the angle of improving the ability of CPA discovering accounting fraud audit and government monitoring.This article is divided into 6 parts. First, the introduction points out that accounting fraud issue is a global difficult problem which troubles the theoretical realm and the practical realm. Especially the management fraud is the direct reason that leads to accountant fraud. Therefore, the research on the prevention and management of accounting fraud has the extremely important significance in the theory and practical. In the second part, the literature review briefly introduces about the overseas accounting fraud research literature, including standard research and real diagnosis research. The content involves the agent, the recognition, the prevention and the management about accounting fraud and so on .There is no doubt that these research results provide certain rationale and research technique for researching accounting fraud in listed companies in our country. The third part introduces the implication and motive of accounting fraud. Accountant fraud is the illegal activity that violates accounting standards or the "Accounting Law" for the purpose of gaining improper or the illegal benefit and causes critical misleading financial report or critical property loss. Accounting fraud can not be equated with accounting irregularity and earnings management. This part has also analyzed the status of Chinese accounting fraud. The fourth part is this article’s key point. It has analyzed the external prevention and management of accounting fraud strategies. In addition to good internal control mechanis and management structures, the control of human is a more important aspects factor of the prevention and management of accounting fraud, which may cause well-functioning internal control expiration. This also is why we must strengthen of external monitoring and management. Specifically it’s necessary to handle the relation among the management, CPA and the government properly.The fifth part and the sixth part continues the fourth part to propose the external strategy of the prevention and management of accounting fraud from the independent audit and the government exterior monitoring angle and draw the conclusion. The prevention and management of accounting fraud is a comprehensive, systematic project. It requires not only the perfection of the internal control structure, including well-designed internal control system, board of directors member structure, internal audit committee, a series of organizational structure and so on, but also the surveillance and strengthening of the exterior prevention and management mechanis, including forcing CPA to undertake the responsibility of the accounting fraud by independent audit as well as government supervision and punishment. However, what needs to point out is that accounting fraud is a global difficult problem. Depending on internal and external management mechani is not able to solve fundamentally. We must pay attention to create and maintain the good faith and speak moral enterprise culture to prevent and manage the accounting fraud from the roots.
论文关键词： 会计舞弊；管理层舞弊；资产舞弊；审计；舞弊风险因素；
Key words（英文摘要）：www.328tibEt.cn Accounting fraud；Management fraud；Assets Corrupt；Audit；Fraud risk fact；
Abstract（英文摘要）：www.328tibEt.cn The prevention and management of accounting fraud issue has been a global difficult problem which troubles the theoretical realm and the practical realm, even in the United States that the economic system and the legal system is known as one of the best market economy system~1.I believe that a good internal control system is an important factor of the prevention and management of accounting fraud, but the perfect external monitoring system is indispensable key steps, and the external monitoring system can prevent the internal control only from becoming a mere formality. External monitoring mainly includes the independent audit and government monitoring. The independent audit is the prevention and government monitoring is the management and the assurance. When the probability that the CPA discovers accounting fraud surpasses 2/3, the audit can play a role in deterring accounting fraud, of course the premise is that the CPA should maintain his rightful independence. It’s obviously that auditor’s ability and willingness plays a key role to prevent and manage accounting fraud. If the government enhances the dynamics of monitoring and punishment to force CPA to undertake responsibility of accounting fraud, it can play a role in deterring accounting fraud and achieve the goal of managing accounting fraud. The article proposes that we should construct the perfect external monitoring system to form a good communication mechani between social and enterprise from the angle of improving the ability of CPA discovering accounting fraud audit and government monitoring.This article is divided into 6 parts. First, the introduction points out that accounting fraud issue is a global difficult problem which troubles the theoretical realm and the practical realm. Especially the management fraud is the direct reason that leads to accountant fraud. Therefore, the research on the prevention and management of accounting fraud has the extremely important significance in the theory and practical. In the second part, the literature review briefly introduces about the overseas accounting fraud research literature, including standard research and real diagnosis research. The content involves the agent, the recognition, the prevention and the management about accounting fraud and so on .There is no doubt that these research results provide certain rationale and research technique for researching accounting fraud in listed companies in our country. The third part introduces the implication and motive of accounting fraud. Accountant fraud is the illegal activity that violates accounting standards or the "Accounting Law" for the purpose of gaining improper or the illegal benefit and causes critical misleading financial report or critical property loss. Accounting fraud can not be equated with accounting irregularity and earnings management. This part has also analyzed the status of Chinese accounting fraud. The fourth part is this article’s key point. It has analyzed the external prevention and management of accounting fraud strategies. In addition to good internal control mechanis and management structures, the control of human is a more important aspects factor of the prevention and management of accounting fraud, which may cause well-functioning internal control expiration. This also is why we must strengthen of external monitoring and management. Specifically it’s necessary to handle the relation among the management, CPA and the government properly.The fifth part and the sixth part continues the fourth part to propose the external strategy of the prevention and management of accounting fraud from the independent audit and the government exterior monitoring angle and draw the conclusion. The prevention and management of accounting fraud is a comprehensive, systematic project. It requires not only the perfection of the internal control structure, including well-designed internal control system, board of directors member structure, internal audit committee, a series of organizational structure and so on, but also the surveillance and strengthening of the exterior prevention and management mechanis, including forcing CPA to undertake the responsibility of the accounting fraud by independent audit as well as government supervision and punishment. However, what needs to point out is that accounting fraud is a global difficult problem. Depending on internal and external management mechani is not able to solve fundamentally. We must pay attention to create and maintain the good faith and speak moral enterprise culture to prevent and manage the accounting fraud from the roots.
论文关键词： 会计舞弊；管理层舞弊；资产舞弊；审计；舞弊风险因素；
Key words（英文摘要）：www.328tibEt.cn Accounting fraud；Management fraud；Assets Corrupt；Audit；Fraud risk fact；