論財務(wù)報告舞弊及其治理
論財務(wù)報告舞弊及其治理
摘 要：經(jīng)濟越發(fā)展，會計越重要。財務(wù)報告作為會計信息的重要載體，提供與企業(yè)財務(wù)狀況、經(jīng)營成果和現(xiàn)金流量有關(guān)的會計信息。 然而，隨著證券市場的興起與發(fā)展，財務(wù)報告舞弊現(xiàn)象日益蔓延，嚴重干擾了證券市場的經(jīng)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(wù)信息，促進我國社會主義市場經(jīng)濟的健康發(fā)展，2006年頒布的審計準則正式實行。《中國注冊會計師審計準則第1141號——財務(wù)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(yè)在面對舞弊時的執(zhí)業(yè)水平，提升財務(wù)信息質(zhì)量，減少財務(wù)報告舞弊的發(fā)生。從審計、財務(wù)管理、會計的角度去分析財務(wù)報告舞弊存在的原因，財務(wù)報告舞弊的表現(xiàn)形式，最后總結(jié)出關(guān)于財務(wù)報告舞弊的治理的建議。
關(guān)鍵詞：財務(wù)報告舞弊；內(nèi)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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