论财务报告舞弊及其治理
论财务报告舞弊及其治理
摘 要：经济越发展，会计越重要。财务报告作为会计信息的重要载体，提供与企业财务状况、经营成果和现金流量有关的会计信息。 然而，随着证券市场的兴起与发展，财务报告舞弊现象日益蔓延，严重干扰了证券市场的经济秩序，打击投资者信心，损害了国家的利益。为了提供更加透明可比的财务信息，促进我国社会主义市场经济的健康发展，2006年颁布的审计准则正式实行。《中国注册会计师审计准则第1141号——财务报表审计中对舞弊的考虑》的实施有利于提高注册会计师行业在面对舞弊时的执业水平，提升财务信息质量，减少财务报告舞弊的发生。从审计、财务管理、会计的角度去分析财务报告舞弊存在的原因，财务报告舞弊的表现形式，最后总结出关于财务报告舞弊的治理的建议。
关键词：财务报告舞弊；内部控制；舞弊审计
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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