从法律环境角度谈财务欺诈及审计对策

From the Perspective of Legal Environment of Financial Fraud and Auditing Countermeasure

一国的法律体系在某种程度上决定了该国的治理结构和水平、会计信息质量.随着资本市场的繁荣,财务信息欺诈事件越来越多.究其原因,财务欺诈出现的根本原因主要取决于一个国家的经济法律环境.本文从法律环境角度来剖析财务欺诈,就当代的法律环境中所衍生的财务欺诈进行了深度分析,并提出了相应的改善法律环境及审计对策.

On the legal system of a country in great extent decided the country＇s governance structure and level,the quality of accounting information.With the development of capital market,accounting information fraud is becoming more and more,investigate its reason,the root causes of the financial fraud mainly depends on a country＇s economic and legal environment.This paper from a legal point of view to analyze the environment of financial fraud,on contemporary legal environment in the derivative financial fraud in-depth analysis,and proposed the corresponding improvement of the legal environment and auditin countermeasure.