公司财务管理中的道德审计制度设计

Design of the Morals Audit System in Company's Financial Management

近几年来国内外发生的多起会计审计所引起的企业经营风险事件,引发了人们对公司财务管理中审计信息真实性的思考,以及对道德审计约束会计、审计行为的越轨行为和防范企业经营风险功能的重视。我们应采取措施从诚信教育、职业道德培养、制度构建和环境改善着手,以提升道德审计的职能与效用。

Recently, some enterprises have been meet with risk incidents because of their accounting audit, so that people lost in thougeht about enterprise audit information of the financial management and audit. And the enterprise morals audit be paid more attention, since it can limit negative behaviors in accounting and audit, guard against enterprise operation risk. We should make measures from professional morals training, sincerity education, environmental to promote effectiveness and the function of morals audit.