摘要
有效的公司内部治理对于监管财务舞弊行为的作用是无庸置疑的,但研究的重点都集中和局限于公司内部治理结构方面,而缺乏对于公司内部治理效率对财务舞弊影响的关注。本文以2007~2009年间因财务舞弊受证监会处罚的上市公司为样本,分析和检验内部治理效率因素对财务舞弊的影响。分析结论是：加强对上市公司财务舞弊行为监管和治理工作的重点应当放在股权结构的合理化和提高董事会、监事会监督效率等内部治理效率方面。
An effective internal governance plays an important role in supervising financial fraud behavior,but its research is only focused on the structure of internal governance,neglecting the effects of internal governance efficiency upon the financial fraud.In this paper,I take the listed companies which are punished by Securities Regulatory Commission from 2007 to 2009 due to financial fraud,and make an analysis on the effects of internal governance efficiency upon financial fraud.We should put priority on the rationalization of equity structure and improvement of supervision efficiency of board of directors and board of supervisors.
出处
《现代财经（天津财经大学学报）》
CSSCI
北大核心
2010年第11期81-86,共6页
Modern Finance and Economics：Journal of Tianjin University of Finance and Economics
基金
上海市教育委员会重点学科建设资助项目(第五期)(J51202)
上海市教委2010年度创新科研资助项目(10YS166)
关键词
内部治理效率
股权结构
股权集中度
财务舞弊
Internal Governance Efficiency
Ownership Structure
Equity Concentration
Financial Fraud
