虚假财务报告成因分析

Analysis on Causes of Fraudulent Financial Reporting

本文结合制度失衡和舞弊理论分析虚假财务报告产生的原因,认为在我国现实环境下,上市公司质量控制制度引发公司管理层虚假披露财务报告的压力和动机;上市公司会计信息披露行为制度的失衡给财务报告舞弊创造了机会;而上市公司会计信息披露监管处罚制度有可能掩饰作假行为和减少虚假财务报告被发现的概率,甚至制度环境可能形成上市公司管理层和注册会计师的审计合谋。因此,治理虚假财务报告是一个系统工程,需要从多方面着手进行。

Based on the fraud theory and thesystem analysis, this article believes that undercurrent circumstances, it is the quality controlsystem of listed companies that rouses thepressure and incentive for the management todisclose fraudulent financial information; it isthe unbalance of disclosure system thatprovides opportunity for fraudulent financialreporting; the punishment system may maskfraudulent behaviors and reduce the possibilityto discover; the system environment evenmay precipitate the collusion between themanagement and the auditor. Thus, To bringfraudulent financial reporting under controlis a comprehensive process, which urges acombination of multiple countermeasures.