浅议国有企业财务舞弊

Shallow Opinion about the State-owned Business Finance Cheats

国有企业的财务舞弊带给社会极大的危害,不仅损害了投资者的利益,而且破坏了整个市场的运行机制和公平竞争的原则。国有企业财务舞弊的原因应从国有企业的内部控制环境以及外部约束机制两个方面寻找。对于国有企业的财务舞弊应该注重综合治理,不仅要在企业内部的治理上进行改革,而且社会的中介力量,政府相关部门的监督作用应该得到充分发挥。

The state- owned enterprise financial affairs cheats bringing to society extremely large damage. Not only has harmed investor＇s benefit but also have destroyed entire the marketplace operating mechanism and the fair competition principle. For probing the state - owned business finance fraudulent practices cause, After the brief analysis from the state - owned business＇s internal control environment as well as the exterior restraint mechanism two aspects , author thinks that the company democracy government is the world universal law. With regard to the state - owned enterprise financial affairs cheats, we ought to attach importance to comprehensive treatment. Not only need to reform on internal governing of enterprise but also the society＇s intermediary agent strength and government relevance branch supervision ought to be brought into full play.