Based On Management Reward Contract Analysis Going On The Market Corporate Management Corrupting Practices Government

At the beginning of the 21st century, domestic and foreign occurs a series of the significant corrupting practices serious case which has extremely shocking the strength. It has initiated the capital market huge panic and the social public intense discontented, endangers the capital market seriously the healthy development. Since the early-1990s Shanghai and Shenzhen two big stock markets were established in our country. Although the stock market has obtained the swift development, we must see that the aspect which disclosed in the accounting information also has many questions at present. To its present situation we cannot blind optimistic, the stock market going on the market corporate management corrupting practices case also unceasingly occurs. Was the first early 90s's Shenzhen wilderness, the Great Wall mechanical and electrical, the Hainan New China"three big false financial reports (examines capital) the case"the occurrence. All these phenomenon occurrences to our caution is: The going on the market corporate management corrupting practices question has become our country stock market standard and the healthy development barrier, and oneself after surmounted accountant the category to evolve into one to receive the attention the social question.The management fraud produces traces to the source, to a great extent is not the reason which accountant himself develops, its primary cause includes:①To be listed pressure is doomed management fraud inevitable.②The inside and outside supervision strength has not provided the opportunity for the management fraud.③The company management structure imperfect, the regulatory authority lacks the effective drive and the restraint mechanism as well as the serious insider control. The people usually divide corrupting practices according to the social various aspects' influence size into the management fraud and the staff corrupt practices two kinds, but the practice proved: The former is bigger than the latter by far to the social various aspects' influence.This article in analyzes domestic and foreign to the management fraud findings foundation elaborated our country management fraud present situation, the agent, the technique. In view of the question, it proposed that the guard management fraud behaviors pattern, guard against and governs the corrupting practices behavior and provide the theory basis. First, obtains from the research management fraud's essential question, the analysis management fraud's definition, the present situation and the harm. Next, profit from the overseas management fraud theory in the foundation, from the corrupting practices study theory, the economic theory as well as the empirical study aspect analyzes, it has the cause and the commonly used technique to our country management fraud behavior carries on the analysis. Finally, in view of management fraud's complexity, obtains from the management reward contract's angle, analysis management fraud's production's reason, then manages the reward contract present situation according to our country .from reform the unreasonable management reward structure, establishes drives and restrains the accommodating system, the establishment take the achievements inspection as the central achievement system of examining and assessment, the choice appropriate management to drive that aspects and so on achievement base values, proposed the government going on the market corporate management corrupting practices countermeasure, designs the reasonable management reward contract drive - restraint mechanism, and from strengthens outside audit this exterior mechanism and the information mechanism, the government mechanism, as well as increases the reward contract the transparency and valid and so on internal machine-made aspect proposes the consummation Management reward contract suggestion...