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Cause of formation of false and financial report and superintended reason think
From;    Author:Stand originally
Cause of formation of false and financial report and superintended reason think (one)

Of short duration does not have brief introduction

[Abstract] the article reachs the increase that superintends the analysis that waits for a problem to undertake to think to entrust derive of the place below acting system through the cause of formation that to appearing on the market company false finance affairs reports abhorrent the economic inducement that is generation of false and financial report, information asymmetry is the external environment that false and financial report produces, and accountant information is superintended in a lot of error of existence is false finance affairs the actual foundation that the report is able to exist. Put forward to should administer a mechanism from perfect company then, advance the respect such as mechanism of reform of accountant office system, perfect civil compensation to establish an effective superintendency mechanism.

The cause of formation that false finance affairs reports is analysed

The United States Luoqiesite the university is famous Zimmerman points out made of baked clay Ci of · of accounting home R and J · : The accountant is the child that property right structure changes, it is to supervise what enterprise bond is signed and be carried out and arise. The development of productivity caused property right fission, make droit and photograph of right of administration detached, the reflects capital ownership and depart of right of administration and conformity organization mechanism that also arose to suit with photograph of contemporary company system at the same time- - trust agency system and manager of → of board of directors layer " is statified the property right that accredit is core with the board of directors controls mode. Right of administration of manager layer exercise, be directed directly and dominate department of enterprise, accounting and its business accounting and report activity, mastered sufficient inside information; Large stockholder becomes directorate member by right of advantage equity, can obtain relatively detailed and reliable information to supervise manager layer from the enterprise directly, manager layer and large stockholder served as company controller to dominate accountant news generate and announce; In small shareholder because equity proportion is small and be far from an enterprise to control right finally, their management to the enterprise is outsider completely, to accountant information have on be in congenital inferior position, can get what information will supervise manager layer and large stockholder to honor the agreement with indirect way only circumstance, the demand that is accountant information square. Be to suit numerous and those who disperse is medium small investor is right the strong demand of accountant information, appear on the market the means that the company used public exposure provides financial forms for reporting statistics. But, in two authority separate case falls, existing objectively possessory with operator between, large stockholder and in the interest is abhorrent contradiction between small shareholder. And operator and large stockholder regard economy as the person, below the circumstance of information asymmetry, they have motive to use the news dominant position that its master to be dominant position of oneself seek interest, undertake operating to financial report directly, in order to achieve inequitable embezzlement the interest of medium, small shareholder, cause financial report to create false problem thereby. Because this can say, the interest is abhorrent the economic inducement that is generation of false and financial report, information asymmetry is the external environment that false and financial report produces.
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