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《会计法》及相关法规对会计信息违规性失真责任认定的不清晰从一定程度上弱化了对会计信息违规行为的约束力。从决策权与信息集的匹配、现代公司决策权向经营者的集中、决策权与违规性行为间固有的相关性来看,会计信息违规性失真责任的认定应围绕着决策权而展开。从舞弊三角理论来分析,董事长、总经理和财务总监一起构成了舞弊三角,以上因素共同决定着董事长、总经理和财务总监应对会计信息违规性失真承担主要责任。
Accounting Law and related laws and regulations of accounting information violations of the distortion of responsibility to identify unclear to some extent weakened the accounting information of non-compliance. In view of the inherent correlation between the decision-making power and the information set, the concentration of the decision-making power of the modern company to the operator, the decision-making power and the non-compliance behavior, the responsibility of the accounting information infringement should be determined around the decision-making power. From the analysis of fraud triangle theory, the chairman, the general manager and the chief financial officer together form a fraud triangle. These factors jointly determine that the chairman, the general manager and the chief financial officer should bear the primary responsibility for the irregular distortion of accounting information.