論財務報告舞弊及其治理
論財務報告舞弊及其治理
摘 要：經濟越發展，會計越重要。財務報告作為會計信息的重要載體，提供與企業財務狀況、經營成果和現金流量有關的會計信息。 然而，隨著證券市場的興起與發展，財務報告舞弊現象日益蔓延，嚴重干擾了證券市場的經濟秩序，打擊投資者信心，損害了國家的利益。為了提供更加透明可比的財務信息，促進我國社會主義市場經濟的健康發展，2006年頒布的審計準則正式實行�！吨袊詴嫀煂徲嫓蕜t第1141號——財務報表審計中對舞弊的考慮》的實施有利于提高注冊會計師行業在面對舞弊時的執業水平，提升財務信息質量，減少財務報告舞弊的發生。從審計、財務管理、會計的角度去分析財務報告舞弊存在的原因，財務報告舞弊的表現形式，最后總結出關于財務報告舞弊的治理的建議。
關鍵詞：財務報告舞弊；內部控制；舞弊審計
Discussing the Fraudulent Financial Reporting and Treatment
Abstract: The more the economy, accounting more important. Financial accounting report as important vectors of information, providing enterprises with financial position, operating results and cash flows related to the accounting information. However, with the emergence and development of the securities market, financial reporting fraud increasingly spread, seriously interferes with the securities market economic order, crack down on investor confidence and harm the national interests. In order to provide more transparent comparable financial information, and promote Chinas socialist market economy and healthy development, in 2006 promulgated the formal implementation of auditing standards. "Chinas certified public accountants auditing standards, 1141 - audit the financial statements in the consideration of the fraud" will help improve the implementation of the CPA in the face of fraud at the level of practice, enhance the quality of financial information, reduce the occurrence of financial reporting fraud. From the auditing, financial management, accounting point of view of financial reports to the reasons for the existence of fraud, financial reporting fraud form of expression, to sum up the final financial report on fraud governance proposals.
Keywords: Fraudulent financial reporting; internal control; fraud auditing
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