浅析虚假财务报告的成因及监管

Analysis on the Causes and Supervision of the False Financial Statement

通过对上市公司虚假财务报告的成因及监管问题的分析,指出委托代理制度下的利益不一致是虚假财务报告产生的经济诱因,信息不对称是虚假财务报告产生的客观环境,而会计信息监管中存在的诸多误区是虚假财务报告得以存在的现实基础,提出了完善公司治理机制、推进会计师事务所体制改革、健全民事赔偿机制等有效监管机制的对策。

Through analyzing the causes and supervision of the false financial statement of the listed companies, this paper points out that the inconsistent interest under the principal-agent system is the economic predisposing cause of the false financial statement, the asymmetric information is the objective environment of the false financial statement, and the various error areas in the supervision of the accounting information provide the actual foundation to the false financial statement, and puts forward some effective supervision mechanisms such as perfecting the company control system, promoting the structural reform of the accountant's office, and perfecting the civil compensation mechanism, etc.