日本上市公司会计舞弊的特征

Characteristics of Accounting Fraud of Japanese Listed Companies

近年来,日本发生了多起上市公司会计舞弊事件。为防止类似事件的重复出现,日本对会计制度及审计制度进行了改革,其中包括健全内部审计报告制度和修改公认会计师法。这些制度上的措施是否能收到预期的效果,尚待实践的检验。此外,这些会计舞弊事件有一个共同特征就是企业与会计师事务所联手做假。因此,树立审计的独立性是提高审计信誉、充分发挥审计功能的关键。

Recently,many cases of accounting fraud took place in listed companies of Japan.To prevent such things from happening again,Japan has reformed its relative accounting and auditing system,including perfecting the system of internal auditing reporting and amending Act of CPA.Whether these measures taken in system will produce an expected result,it is subject to test of practice.Moreover,there is a common characteristic in these fraud cases,that is,the conspiracy of listed companies and accounting firms.Therefore,to improve the independence of auditing is a key to raising the credit of auditing and giving full play to the function of auditing.