在美上市公司会计信息舞弊的原因及治理

Accounting Information Fraud in Chinese Companies Public Listed in the USA

中国在美上市公司因会计信息舞弊受到美国监管机构的处罚,降低了投资者的投资信心。美国对上市公司的会计信息披露,从披露内容、披露时间及披露要求上,与我国既有一致,也有一些特殊规定。在美上市公司由于中美两国会计准则制定的差异、监管的缺失、审计漏洞等原因导致了会计信息舞弊的动机,治理会计信息舞弊应完善公司内部治理结构,提高在美上市公司的标准,并加强外部监管。

Many Chinese companies listed in the United States have been pumsheO by regmators Decause of accounting information fraud, thus reducing investors＇ confidence. Some of the requirements and special provisions on accounting information disclosure are the same between China and the USA, such as content, time and requirements. The listed companies have motivation to conduct accounting information fraud because of accounting standards setting and lack of supervision. In order to improve the quality of accounting information, we should improve the internal management structure, listing standards and external supervision.