The Research Of Government Mechanism In The Auditing Collusion And The False Financial Report

In recent years, especially since the beginning of 21st century, Capital market frequently happens financial report fraudulent practices case at home and abroad, involving arriving at a certified public accountant's audits the conspiracy problem, makes investors heavy losses, marketplace confidence be lowered to freezing point. Under such background, research the phenomenon coexisting of false financial report and auditing collusion, analyse the cause, discuss the method of the government, believe that the force has important practical or immediate significance to stable capital market and the public who improves an accountant or audits industry.Take the studying current situation at home and abroad as basis, apply the theory of Economics,Principles of Management, the inside and outside reason concerns principle and supply and demand, adopt a norm to study sum demonstration studies the method being tied in wedlock each other, external cause concerns principle within on bases about theory such as economics, Principles of Management, give first place to the gleam, has analyzed a financial report first cheating and auditing the internal cause conspiring, property order defect, the financial affairs information effective demand main body hiatus, the incentive mechanism defectiveness have been the calico basis external cause first, second, Internal cause among them is be the calico basis foundation, external cause favor coupling first, second and interactive; Have passed a game model secondly, have analyzed the calico basis cause further, have been that measure has done bedding bring forward effective governing; Have suggested that the new of symbiosis is machine-made finally governing first, second, have been to stimulate restraint mechanism.Owing to that person has the characteristic"being stimulated"but"not being oppressed and exploited", suggest that excitation restraint mechanism, be mechanism's turn to duplicate each other in adopting excitation measure, stimulate that person participation is overseen and hold out overseeing the policy working out and being put into effect, can make up the deficiency governing mechanism putting nature difference into practice, effective in being able to on certain degree field currently in effect governing auditing conspiracy and the financial report fraudulent practices calico basis, the phenomenon coexisting.