法律制度、社会信任与会计舞弊被引量：12

Legal System,Social Trust and Accounting Fraud

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摘要正式与非正式制度都会影响会计信息质量。鉴于作为正式制度之一的法律制度和非正式制度之一的社会信任对会计舞弊的影响,厘清二者是互补还是替代关系非常必要。研究发现,严格的法律制度和较高的社会信任,都能减少会计舞弊,且二者为互补关系。提升会计信息质量,在健全监管处罚法制环境的同时也要加强"诚实守信"道德建设的力度。 Both the formal system and informal system affect the quality of accounting information.Based on the influence of legal system as a formal system and social trust as an informal system upon accounting fraud,it is of great and realistic significance to clarify the complementary or alternative relationship between the two.The research shows that strict legal system and high social trust are mutually complementary and both can reduce the accounting fraud.To enhance the quality of accounting information,we should strengthen the moral construction of ＂good faith＂ while improving the legal environment of regulation and penalty.

作者黄宏斌

机构地区天津财经大学商学院

出处《北京工商大学学报（社会科学版）》 CSSCI 北大核心 2012年第2期62-68,共7页 JOURNAL OF BEIJING TECHNOLOGY AND BUSINESS UNIVERSITY:SOCIAL SCIENCES

基金国家自然科学基金项目"基于数据挖掘的上市公司舞弊识别问题研究"(70872082) 教育部人文社会科学青年项目"公司财务冗余的经济后果研究"(10JYC630006) 天津财经大学科研启动性项目"投资者情绪预算软约束与投资现金流敏感性"(Q1107)

关键词制度环境会计舞弊法律制度社会信任 institutional environment accounting fraud legal system social trust

分类号 F231.6 [经济管理—会计学] D922.2 [政治法律—经济法学]

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