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dc.contributor.author陈少华
dc.date.accessioned2017-11-14T01:09:12Z
dc.date.available2017-11-14T01:09:12Z
dc.date.issued2005-01-25
dc.identifier.citation经济经纬,2005,(01):80-82
dc.identifier.issn1006-1096
dc.identifier.otherJJJW200501022
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/140087
dc.description.abstract信息不对称、会计信息的公共商品属性、利益驱动、公司治理失效等是滋生财务舞弊的内在原因,而市场机制的缺位、信 息需求的不足、注册会计师审计的独立性缺失、法律制度的不完善以及道德约束的弱化是促成财务舞弊的外部条件。
dc.description.abstractFrom the attributes of information, fraud player and environment, the paper analyzes the reasons of financial fraud. The author argues that the unsymmetrical information, accounting information attributes, as public goods, interest motivation and failure of corporate governance are internal reasons for financial fraud. And imperfect market mechanism, legal system and information, moral hazards and imperfect external audit all contribute to it.
dc.language.isozh_CN
dc.subject财务舞弊
dc.subject内因
dc.subject外因
dc.subjectfinancial fraud
dc.subjectinternal reason
dc.subjectexternal reason
dc.title财务舞弊成因之综合分析
dc.title.alternativeReasons of Financial Fraud
dc.typeArticle


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