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(一)引发舞弊的风险因素1、内在诱因(1)管理当局受利益驱动。公司治理是各利益相关者之间的相互制衡机制,这种机制的建立及其有效运行,主要通过财产所有者和受托管理者之间的契约组合直接支撑。作为契约组合的一部分,管理当局与股东签有与绩效挂钩的奖酬计划。为达到个人利益最大化,管理层可能根据经营状况决定利用会计政策的可选择机制,操纵会计信息。比如,若当期收益已低于需要支付红利的最低水平,则管理层存在减少当期收益、增加未来期望利润和分红的动机,倾向于选择提前确认损益的会计政策;
(A) risk factors lead to fraud 1, the intrinsic incentives (1) management by the interests of the driver. Corporate governance is a mechanism of mutual checks and balances among various stakeholders. The establishment and effective operation of such a mechanism are directly supported by the contractual combination between the owner of the property and the trustee. As part of the contractual portfolio, management signs a performance-related reward plan with shareholders. To maximize personal benefits, management may manipulate accounting information by using alternative mechanisms that make use of accounting policies based on operating conditions. For example, if the current income is lower than the minimum required to pay the dividend, the management has the incentive to reduce the current income, increase the profit and dividend in the future, and prefer the accounting policy of selecting the profit and loss in advance;