法务会计治理财务舞弊的作用研究

Research on the Role of Forensic Accounting in Governance of Financial Fraud

随着我国经济的快速发展,上市公司的数量大量增加,进而导致许多上市公司为了能在市场上存活下来,会采取一系列财务舞弊行为。财务舞弊事件频频发生,对市场经济的稳定造成了极大的影响。美国证券交易委员会曾引入法务会计调查安然财务舞弊案,由此我国也可以学习把法务会计作为治理财务舞弊的利器,使其在我国财务舞弊的治理中发挥积极作用。本文通过实证分析来研究法务会计治理指数,衡量法务会计治理上市公司财务舞弊的作用,得出法务会计治理效果评估指标同财务舞弊的概率、舞弊的频率以及舞弊的严重程度之间存在的关系。分析结果表明,法务会计治理指数负向调节上市公司的财务舞弊行为,法务会计治理指数越小的公司越容易发生舞弊,发生舞弊的频率越高,程度越严重,验证了法务会计在治理上市公司财务舞弊中发挥的作用。

With the rapid development of my country's economy,the number of listed companies has increased significantly,which has led to a series of financial frauds in order to survive in the market.The frequent occurrence of financial fraud incidents has had a great impact on the stability of the market economy.The US Securities and Exchange Commission has introduced forensic accounting to investigate the financial fraud case of Enron,so my country can also learn to use forensic accounting as a powerful tool to control financial fraud,so that it can play an active role in the governance of financial fraud in our country.This paper studies the forensic accounting governance index through empirical analysis,measures the effect of forensic accounting governance on financial fraud in listed companies,and obtains the relationship between the forensic accounting governance effect evaluation index and the probability of financial fraud,the frequency of fraud and the severity of fraud.The analysis results show that the forensic accounting governance index negatively adjusts the financial fraud behavior of listed companies.The smaller the forensic accounting governance index is,the more prone to fraud,the higher the frequency and the more serious the degree of fraud,which verifies the role of forensic accounting in governing listed companies role in financial fraud.