論財(cái)務(wù)報(bào)告舞弊及其治理
論財(cái)務(wù)報(bào)告舞弊及其治理
摘 要：經(jīng)濟(jì)越發(fā)展，會(huì)計(jì)越重要。財(cái)務(wù)報(bào)告作為會(huì)計(jì)信息的重要載體，提供與企業(yè)財(cái)務(wù)狀況、經(jīng)營(yíng)成果和現(xiàn)金流量有關(guān)的會(huì)計(jì)信息。 然而，隨著證券市場(chǎng)的興起與發(fā)展，財(cái)務(wù)報(bào)告舞弊現(xiàn)象日益蔓延，嚴(yán)重干擾了證券市場(chǎng)的經(jīng)濟(jì)秩序，打擊投資者信心，損害了國(guó)家的利益。為了提供更加透明可比的財(cái)務(wù)信息，促進(jìn)我國(guó)社會(huì)主義市場(chǎng)經(jīng)濟(jì)的健康發(fā)展，2006年頒布的審計(jì)準(zhǔn)則正式實(shí)行。《中國(guó)注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則第1141號(hào)——財(cái)務(wù)報(bào)表審計(jì)中對(duì)舞弊的考慮》的實(shí)施有利于提高注冊(cè)會(huì)計(jì)師行業(yè)在面對(duì)舞弊時(shí)的執(zhí)業(yè)水平，提升財(cái)務(wù)信息質(zhì)量，減少財(cái)務(wù)報(bào)告舞弊的發(fā)生。從審計(jì)、財(cái)務(wù)管理、會(huì)計(jì)的角度去分析財(cái)務(wù)報(bào)告舞弊存在的原因，財(cái)務(wù)報(bào)告舞弊的表現(xiàn)形式，最后總結(jié)出關(guān)于財(cái)務(wù)報(bào)告舞弊的治理的建議。
關(guān)鍵詞：財(cái)務(wù)報(bào)告舞弊；內(nèi)部控制；舞弊審計(jì)
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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