文档介绍：硕士学位文
上会计舞弊的法律控制研究
研究生：冯洪波
导师职称：李秋蕾
院部、所〕：法学院
学科专业：法学
研究方向：经济法
文完成时间：2021年12月
学位文性声明
声nance structure is the basis of whose inherent generated, the failure of external oversight meanis is whose outside incentive. Accounting fraud of listed pany plays a destructive role on the effectiveness of the government's macroeconomic regulation and control, business management, and the good investment environment construction .Sarbanes – Oxley Act has important historical significance, whi has clarified responsibilities of fraud, and strengthened the information disclosure, increased penalties for violations, improved the relevant provisions of the Audit mittee and provided the authority of the Public pany Accounting Oversight Board. Legal system to control the accounting fraud in ina has some limitations, su as corporate governance system defects, the lack of independence of external audit, legal liability imperfect and the aotic forensic accounting system. Profiting from Sarbanes Oxley Act, basing on national conditions, We should perfect corporate governance structure in the Board of Servisors and the
audit mittee, definitely stipulate the provisions of the right to audit of shareholders, improve the legal system of certified public accountants, initially establish ina's forensic accounting system, increase penalties on accounting fraud, and improve aspects of the relevant provisions of civil liability.
Key s: Accounting Fraud Sarbanes-Oxley Act Corporate Governance Structure Forensic Accounting
目 录
摘 要............................................................................................................................II
Abstract..................................................................................................................... III
第 1 章 绪 ........................................................................................................1
第 2 章 根本理...............