會(huì)計(jì)信息論文：會(huì)計(jì)信息失真法律規(guī)制問(wèn)題研究(文件)
【正文】 nting and accounting desired game theory. In the third part introduces the developed market economies, regulation of accounting information related to the system, in which representatives of the United States and Japan, these two countries accounting information system of regulation was introduced, specifically the creation of the . legislation an “audit oversight mittee,” the Commission a total of 5 members, specifically regulation of the accounting firm, whose main responsibilities of auditing standardsmaking power, the accounting firm’s registration rights monitoring and investigation of punishment。分析了他們治理會(huì)計(jì)信息失真問(wèn)題的經(jīng)驗(yàn)和模式。文章的第三部分,主要介紹了發(fā)達(dá)市場(chǎng)經(jīng)濟(jì)國(guó)家對(duì)會(huì)計(jì)信息失真規(guī)制的相關(guān)制度,其中以美國(guó)和日本為代表,對(duì)這兩個(gè)國(guó)家的會(huì)計(jì)信息失真規(guī)制制度進(jìn)行了介紹,美國(guó)立法中專門創(chuàng)設(shè)了一個(gè)“審計(jì)監(jiān)督委員會(huì)”,該委員會(huì)共有5人組成,專門對(duì)會(huì)計(jì)事務(wù)所進(jìn)行監(jiān)管,其主要職責(zé)有審計(jì)準(zhǔn)則的制定權(quán)、對(duì)會(huì)計(jì)事務(wù)所的注冊(cè)權(quán)的監(jiān)管和調(diào)查處罰權(quán)；禁止會(huì)計(jì)師事務(wù)所向所審計(jì)的公司同時(shí)提供其他服務(wù)；創(chuàng)設(shè)了同證券詐騙相關(guān)的犯罪,并對(duì)其進(jìn)行重罰,違犯該罪的企業(yè)高管人員的刑事責(zé)任,最高可以處20年徒刑；制定了相關(guān)條例規(guī)定,對(duì)揭發(fā)公司犯罪的人提供了的保護(hù)。會(huì)計(jì)信息失真問(wèn)題已成為各國(guó)公害和世界性難題,會(huì)計(jì)信息失真規(guī)制的課題正在逐步進(jìn)入法學(xué)界的研究視野。會(huì)計(jì)信息是市場(chǎng)經(jīng)濟(jì)賴以生存的基石,會(huì)計(jì)信息質(zhì)量的好壞關(guān)系到社會(huì)經(jīng)濟(jì)能否健康的發(fā)展。第二部分介紹了會(huì)計(jì)信息失真規(guī)制的理論基礎(chǔ),即會(huì)計(jì)合意契約理論和會(huì)計(jì)博弈理論。日本會(huì)計(jì)監(jiān)督員制度規(guī)定：資金500萬(wàn)日元以上或資產(chǎn)負(fù)債表上所列的負(fù)債金額在200萬(wàn)日元以上的股份公司應(yīng)當(dāng)被認(rèn)定為大股份公司公司,會(huì)計(jì)監(jiān)督員由大股份公司依照規(guī)定設(shè)立的,負(fù)責(zé)對(duì)董事會(huì)提供的財(cái)務(wù)報(bào)表進(jìn)行審核。文章中的五部分體統(tǒng)的論述了會(huì)計(jì)信息失真法律規(guī)制問(wèn)題,這五部分是不可分割的整體。 formulated relevant regulations provisions of a crime by exposing the pany to prov
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