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目前,对于财务欺诈的研究,集中在成因理论和制度防范上,大多采用规范分析的方法。本文从财务欺诈的成因分析入手,结合我国证券市场己披露案例的研究,我国证券市场的现状,深入分析了财务欺诈的成因。主要有外部环境制度上的缺失因素,也存在企业内部治理结构缺陷的影响。尤其在我国特殊的市场体制下,财务欺诈更是有它自身形成的诱因,阐述了从独立审计的角度,建立应对财务欺诈的防范体系的对策。
At present, the research on financial fraud focuses on the prevention theory and system, and most of them adopt the method of normative analysis. This article starts with the analysis of the causes of financial fraud, and analyzes the causes of financial fraud in the light of the research on the disclosed cases in China’s securities market and the status of China’s securities market. Mainly lack of institutional factors in the external environment, but also the impact of internal governance structure defects. Especially in our country’s special market system, financial fraud has its own inducement. It also elaborates the countermeasures to set up the precautionary system against financial fraud from the standpoint of independent auditing.