大数据、云会计时代的会计舞弊监管

Accounting Fraud Supervision in the Age of Big Data and Cloud Accounting

随着社会经济的发展和企业经营规模的不断扩大,经济领域内的会计舞弊现象时有发生。如何进行有效的会计舞弊监管一直是证券市场和研究界共同关注的焦点问题。大数据、云会计时代具有强大的数据挖掘、处理分析能力及完整性、可靠性等会计信息化质量特征,因此,对会计舞弊监管带来更大的挑战。这就需要建立健全公司治理和内部控制机制;实施审计问责制追究,加强对审计、保荐机构监管;健全会计舞弊严惩机制,加大会计舞弊成本;强化整合会计监管体系,加强协同监管。

With the development of social economy and the continuous expansion of business, the accounting frauds in the field of economic problems have occurred. How to make effective regulations on the accounting fraud has been the concerned focus of the security market and research community. In the age of big data and cloud accounting, there have been powerful data mining, processing, analysis ability, and accounting information charac- teristics of integrity and reliability. Therefore, the regulation of accounting fraud brings greater challenges, and it needs to establish a sound corporate governance and internal control mechanism; implement audit accountability system, and strengthen the regulation in auditing; make more perfect the accounting fraud punishment mechanism to increase the cost of accounting fraud ; strengthen the integration of the accounting supervision system and the su- pervision of svnergy.