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会计舞弊是个古老但又常说常新的话题。已有文献对会计舞弊的研究,多集中在企业的微观层面,较少从社会网络利益相关者角度进行研究;对会计舞弊合谋问题的研究,也仅限于会计和审计的合谋,而较少关注会计与财务舞弊的合谋。本文利用利益相关者理论和合谋理论,对会计舞弊合谋进行了研究,本文认为:在现代资本市场中,会计舞弊已经上升到与财务和审计共同合谋的阶段;已由组织内合谋发展到组织间合谋;并且显现出与权力舞弊合谋的现象。最后提出了系统防范会计舞弊合谋的建议。
Accounting fraud is an old but often new topic. The literature on accounting fraud, more concentrated in the micro-level enterprises, less from the perspective of social network stakeholders to study; accounting fraud collusion problem, but also limited to accounting and auditing collusion, and less attention Collusion between accounting and financial fraud. This article uses stakeholder theory and collusion theory to study the accounting fraud collusion. This paper argues that: in modern capital markets, accounting fraud has risen to the stage of collusion with finance and auditing. It has been developed from conspiracy to organization Collusion; and show the phenomenon of conspiracy with the power of fraud. Finally, the system proposed to prevent accounting fraud conspiracy.