论文部分内容阅读
企业财务报告舞弊是企业会计行为异化的结果, 在自利需要、动机驱使与约束缺失的情况下, 会计行为异化就会发生。分配权力和分配能力的对应是扼制会计行为异化的有效制度安排, 这一制度安排与现代企业的“共同治理”模式相结合, 就产生了会计行为应当公平反映、计量各企业利益相关者的要素贡献与剩余索取权的基本要求。现实中各类利益相关者分配权力与分配能力之间的配对错位和冲突, 就会导致会计行为的异化和财务报告舞弊的发生。
Corporate financial reporting fraud is the result of corporate accounting behavior alienation, self-interest needs, incentives and constraints lack of circumstances, accounting behavior alienation will occur. The correspondence between distribution power and distribution ability is an effective institutional arrangement to curb the alienation of accounting behavior. When this institutional arrangement is combined with the “corporate governance” mode of modern enterprises, there are elements that make accounting behavior fair to reflect and measure the interests of various enterprises Contributions and Residual Claims Basic Requirements. In fact, the dislocation and conflict between the distribution of powers and the distribution ability of various stakeholders by stakeholders will lead to the alienation of accounting practices and the fraud of financial reports.