[1]袁春生,赵小青.基于公司治理监督职能的财务舞弊防范——一个分析框架及其应用[J].金融教育研究,2012,(03):63-70.
　YUAN Chunsheng,ZHAO Xiaoqing.Financial Fraud Prevention Based on Corporate Governance＇s Monitoring Function --an Analysis Framework and its Applications[J].,2012,(03):63-70.
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基于公司治理监督职能的财务舞弊防范——一个分析框架及其应用()
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《金融教育研究》[ISSN:1006-6977/CN:61-1281/TN]

卷:
期数:
2012年03期
页码:
63-70
栏目:
出版日期:
2012-05-01

文章信息/Info

Title:
Financial Fraud Prevention Based on Corporate Governance＇s Monitoring Function --an Analysis Framework and its Applications
作者:
袁春生;赵小青;
江西师范大学财政金融学院,江西南昌,330022; 中国农业银行吉安市分行营业部,江西吉安,343000
Author(s):
YUAN Chunsheng;  ZHAO Xiaoqing
关键词:
财务舞弊; 公司治理; 监督职能
Keywords:
financial fraud;  corporate governance;  monitoring function
分类号:
F231.6
文献标志码:
A
摘要:
世界范围内上市公司财务舞弊案的爆发将公司治理问题推上了风口浪尖。文章之目的在于将公司治理引入财务舞弊研究范畴,提供一个基于公司治理监督职能角度的舞弊治理分析框架。文章首先从公司治理模式、所有权状态依存与公司治理功能三方面剖析公司治理的监督职能,在此基础上试图勾勒出基于公司治理之监督职能的财务舞弊治理框架,并以财务报告生产与呈报过程为例具体说明公司治理监督职能的运用。结合目前的研究文献简要讨论基于公司治理监督职能的舞弊治理未来研究思路与方向。
Abstract:
So many worldwide financial frauds in prominent companies happened one after another, which makes improving corporate governance a serious challenge. The purpose of this paper is to introduce corporate governance to the field of financial fraud research, and provide an analysis framework for deterrence of financial fraud based on the monitoring function of corporate governance. We firstly discuss the monitoring function of corporate governance from state - contingent ownership, the mode and the fundamental function of corporate governance. Then a governance framework based on monitoring function of corporate governance is provided and illuminated by the case of financial statement preparing and reporting. Lastly considering current literatures, some future directions about the fraud research based on the corporate governance monitoring are discussed.

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更新日期/Last Update: 1900-01-01