权力约束、产权保护与会计舞弊治理演进

Power Constraint,Property Protection and the Evolution of Accounting Fraud Governance

本文从历史视角对会计舞弊的演变与治理进行了系统阐释,旨在揭示会计舞弊的演变轨迹与治理规律。会计舞弊的产生有着深刻的政治、经济与文化根源,是权力腐败在会计领域的集中表现。会计是产权结构演化的产物,会计舞弊会侵害公私产权,甚至引发严重的经济与社会危机。会计舞弊的形成具有历史必然性,其社会危害具有可控性。会计舞弊治理的关键在于防治权力腐败和强化产权保护,以切断权力与利益关系形成的联结,通过完善产权保护机制和建立有效的综合治理机制,让多元利益相关者真正参与到会计舞弊治理中来。

The paper systematically explains the evolution and governance of accounting fraud from a historical perspective,with aim to reveal the law of evolution and governance of accounting fraud.The emergence of accounting fraud has profound political,economic and cultural roots,and it is the concentrated expression of power corruption in the accounting field.Accounting is the product of the evolution of property rights structure,but accounting fraud can infringe government and private property,and even lead to serious economic and social crisis.The formation of accounting fraud has historical inevitability,and its social harm is controllable.The key factors of govern accounting fraud are improving power constraint mechanism and property protection system,so the link between power and interest can be cut off.Through consummates the property right protection mechanism and establishes the effective comprehensive control mechanism,and let multiple stakeholders participate in the governance of accounting fraud.