Study on the financial report corrupt practices and audit plot
Xiying Luo · Qiye jishu kaifa · 2007
This article studies on the financial report corrupt practices and the audit plot from our capital market,analyzes the reasons which let them coexist:administrative intervention,the unreasonable company government structure,the imperfect supervising and managing environment,the weak profession autonomy organization,audit charge and so on.Then proposes the corresponding solutions:vigorously developing partner-ship accounting office,perfecting company government structurestrengthening the legal liability of the low quality competition,consummating the audit charge system,strengthening government supervising and mana-ging.