会计舞弊治理初探

会计舞弊给经济发展带来了严重的负面影响。从经济学的角度看,会计舞弊实际上就是相关自然人趋利行为的一种结果。要有效地治理会计舞弊:一方面减少舞弊的机会;另一方面减少舞弊的净收益。这就要求我们:不断完善公司治理结构和内部控制制度;加强社会监管,健全发现机制;加大舞弊成本,真正追究舞弊人的民事赔偿责任和刑事责任。

The discussion about rectifying the accountant''''s practicing fraud

The accountant' s practicing fraud brings serious negative effect to economic development. From the view of economics, the accountant's practicing fraud in fact becomes a kind of result from the behavior of relevant natural person's pursuing interests. In order to avoid the accountant practicing fraud effectively, on one hand we can reduce the chance to practice fraud; on the other hand reduce the net income of practicing fraud. This requires us to perfect company' s administration structure and internal control system constantly, strengthen the society's supervision, perfect the mechanism to find fraud, increase the cost of practicing fraud and investigate the person' s civil compensation responsibility and criminal responsibility really.