职业会计师舞弊揭发行为规范:美国立法实践及启示

发布时间：2018-02-23 06:56

  本文关键词： 证券立法 职业会计师 舞弊揭发行为 伦理困境 公共利益　出处：《中央财经大学学报》2017年08期 　论文类型：期刊论文

【摘要】：职业会计师在揭发公司舞弊上承担了越来越多的社会期望与法规要求,但职业会计师在舞弊揭发上面临两难困境:一方面需要遵循"保守秘密"的职业操守,另一方面又要承担揭示舞弊、维护公众利益的责任。20世纪90年代以来,美国会计职业界与证券立法机构在职业会计师舞弊揭发行为准则制定与立法规制上存有显著立场差异并不断博弈。会计职业准则规范的出发点是保护会计职业利益,通过渐进式的、以技术标准修订为中心的改革策略来应对不断扩大的审计期望差距;而证券监管立法则建立了以维护公共利益为出发点的多层次舞弊揭发法规体系,通过《证券交易法案》的"强制要求"、《多德—弗兰克法案》的"经济激励"与《萨班斯法案》的"权益保护"等制度来化解职业会计师舞弊揭发的伦理困境与消极态度,并在一定程度上缩小审计期望差距。笔者在借鉴美国舞弊揭发立法规制实践经验的基础上,对我国的舞弊揭发权益保障制度、证券舞弊揭发激励制度、会计职业准则的完善提供了具体政策建议。
[Abstract]:Professional accountants have undertaken more and more social expectations and regulations to expose corporate fraud. However, professional accountants face a dilemma in fraud disclosure: on the one hand, they need to follow the professional conduct of "keeping secrets". On the other hand, it is the responsibility to reveal fraud and safeguard the public interest. Since 90s of the 20th century, The accounting profession and the securities legislature in the United States have significant differences in their positions on the establishment and regulation of the professional accountants' fraud and disclosure of conduct standards, and continue to play games. The starting point of the accounting professional standards is to protect the interests of the accounting profession. Through the gradual, technical standard revision as the center of the reform strategy to deal with the ever-widening gap in audit expectations, and the securities regulatory legislation to safeguard the public interest as the starting point of the multi-level fraud disclosure law system, Through the "mandatory requirements" of the Securities and Exchange Act, the "economic incentives" of the "Dodd-Frank Act" and the "protection of rights and interests" of the "Sarbanes Act", the ethical dilemma and negative attitude of professional accountants to expose fraud are resolved. And to a certain extent, I narrow the gap of audit expectation. On the basis of the practical experience of American fraud disclosure legislation, the author tries to protect the rights and interests of fraud disclosure in our country, and the incentive system of securities fraud disclosure. The improvement of accounting professional standards provides specific policy recommendations.
【作者单位】： 审计署审计科研所与中国社会科学院财经战略研究院联合博士后工作站;
【基金】：国家社科基金重点项目“基于内部控制视角的腐败防控机制与实现路径研究”(项目编号:15AJY002) 教育部人文社科基金青年项目“国际会计准则制定话语权形成机制与中国参与策略研究”(项目编号:16YJC790053) 浙江省哲学社科基金一般项目“公司治理视域下民营企业舞弊揭发行为与制度研究:以浙江省为例”(项目编号:16NDJC152YB)
【分类号】：D971.2;DD912.2
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本文编号：1526401