一系列上市公司假账丑闻案后,构建治理会计造假的制度体系成了重振投资者信心的重要举措之一,本文剖析了经济丑闻中美国公司治理暴露的问题,揭示了经济丑闻后美国上市公司治理中多管齐下,构建治理会计造假的制度体系的理念与制度安排。 After a series of false accounting scandals of listed companies, the establishment of a system of accounting fraud management system has become one of the important measures to revitalize investor confidence. This article analyzes the economic scandal in the exposure of corporate governance in the United States, revealing the US scandal after the listing In a multi-pronged approach to corporate governance, the concept and institutional arrangements for the system of accounting for accounting fraud are constructed.