法律制度、社会信任与会计舞弊

Legal System,Social Trust and Accounting Fraud

正式与非正式制度都会影响会计信息质量。鉴于作为正式制度之一的法律制度和非正式制度之一的社会信任对会计舞弊的影响,厘清二者是互补还是替代关系非常必要。研究发现,严格的法律制度和较高的社会信任,都能减少会计舞弊,且二者为互补关系。提升会计信息质量,在健全监管处罚法制环境的同时也要加强"诚实守信"道德建设的力度。

Both the formal system and informal system affect the quality of accounting information.Based on the influence of legal system as a formal system and social trust as an informal system upon accounting fraud,it is of great and realistic significance to clarify the complementary or alternative relationship between the two.The research shows that strict legal system and high social trust are mutually complementary and both can reduce the accounting fraud.To enhance the quality of accounting information,we should strengthen the moral construction of ＂good faith＂ while improving the legal environment of regulation and penalty.