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近年来,我国上市公司财务舞弊现状日趋严重,法务会计的应用愈发重要。本文主要从弥补独立审计的固有缺陷、预防财务舞弊发生、及时发现和控制财务舞弊所带来的损失、事后的调查和取证四个角度来具体论述法务会计在治理上市公司财务舞弊中所发挥的作用,并对我国法务会计的发展提出建议。
In recent years, the status quo of financial fraud in listed companies in our country has become increasingly serious, and the application of forensic accounting has become increasingly important. This article mainly discusses the legal accounting’s role in the financial malpractice of the listed companies from the four angles of making up for the inherent defects of independent auditing, preventing the occurrence of financial fraud, discovering and controlling the financial fraud in time, and investigating and obtaining evidence afterwards. Role, and the development of China’s forensic accounting recommendations.