财务舞弊治理机制研究

Study on fiscal malpractice management mechanism

会计准则、制度制度的缺陷、公司内部治理机构不完善、外部监督制度和机制不健全为财务舞弊的主要原因,相应的解决措施为:加速会计准则的建设步伐;完善公司内部治理结构,建立健全内部制衡、约束机制;加大对中介结构的监管力度。

The main causes for fiscal malpractice result from incomplete accounting principle and system, incomplete internal management mechanism and incomplete external supervision system. The measures to solve the problems are to accelerate consummation of accounting principle, are to complete internal management structure of companies, are to set up internal restriction mechanism, and are to strengthen supervision on medium agencies.