A Study On Management Practicing Fraud Among Inducement Structure, Actor's Interdynamic Mechanism And The Government Supervising

The financial report fraud is the long-term question that the academia and practice circle must be faced. This text has adopted the standard- research approach and carried on a deep research among management fraud's structure of the reasons, actor's interdynamic mechanism and how the government to supervise management fraud.Management practices fraud because of more reasons. The text used expect theory to set up management fraud inducement model, used the theory of society control, and the theory of culture transmit to build up management Fraud's inducement system. On this basis, the text used reason economic people utility function to build up management fraud utility function, thus analyzed the influence factors structure of management fraud's cost and income on the basis of theorizing management fraud systematically. It has break -through as follows: the text has proposed and analyzed actor fraud's intension of the control system, actor fraud's psychological cost, and put forward the standard of judging the primary and secondary inducement,the primary inducement of chinese management fraud.There is a course of management practicing fraud. The text has proved inside -people -control issue to cause accountant supervise"the Trinity"system out-of-balance and actor utility change factor of out-of-balance system. Based on this, the text has build up practicing fraud interdynamic behavior model and then put forward the primary class of management fraud and set up the chess match model that practices fraud .The text has analyzed the interests of the course of practicing fraud, cut apart and restricted factor, the intensity of influence and direction of the factor, and then proved it with a case.Government should supervise management fraud effectively. Corporate governmence controls management fraud limitedly .On the efficiency theoretical foundation which the government supervises effectively, the article structured the chess match model that the government supervised effectively, analyzed management practicing fraud amount and influence factor which the society can bear, the theoretical question how to chose government supervision, the intensity of punishing and way of punishing taking.