| 会计舞弊治理及其制度安排 |
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| 引用本文： | 刘静中.会计舞弊治理及其制度安排[J].商丘职业技术学院学报,2004,3(1):15-17. |
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| 作者姓名： | 刘静中 |
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| 作者单位： | 商丘职业技术学院经贸系,河南,商丘,476000 |
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| 摘 要： | 治理会计信息失真是一项复杂而又艰巨的系统工程,但有效的途径还在于制度的设计与安排。通过相关制度的完善,减少会计舞弊的动机,使经理人“不愿”作弊;通过公司治理结构的完善,减少“内部人控制”现象,使企业“不能”作弊;通过强化会计监管,建立严格的追究处罚机制,使之“不敢”作弊。实乃一条有效的会计治假途径。
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| 关 键 词： | 会计舞弊 会计管理制度 公司治理结构 会计监管 处罚机制 |
| 文章编号： | 1671-8127(2004)01-0015-03 |
| 修稿时间： | 2004年2月5日 |
The Management to the Fraud of Accountant and the Arrangement of Its System |
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| LIU Jing- Zhong.The Management to the Fraud of Accountant and the Arrangement of Its System[J].Journal of Shangqiu Vocational and Technical College,2004,3(1):15-17. |
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| Authors: | LIU Jing- Zhong |
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| Abstract: | It is a complicated and arduous system engineering to manage distorted accounting information. But the basic and effective way lies in the design and arrangement of the system. This article suggests that through the perfection of the relevant system, it can reduce the motive in the accounting fraud so as to make the manager "unwilling" to cheat. Through the perfection of company's administration structure, it can reduce the phenomenon that "insider control" so as to make enterprises "unable" to cheit .Through strengthening the supervision to accountant, it can establish system of strict investigating and punishes. so as to make it not "dare" to cheat. This is an effective way to manage the accountant false in fact |
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| Keywords: | fraud motive administration structure supervision mechanism |
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