CAJ | 학술논문

本文对上市公司会计造假与财务总监职责进行了分析，认为利益驱动、法律法规不健全、相关机构及个人商业伦理道德的缺乏、财务总监的职能不到位等是驱动上市公司会计造假的主要原因；而良好伦理素养及相当管理才能是上市公司财务总监应具备的基本素质，对遏制会计造假有着非常重要的作用。
본문대상시공사회계조가여재무총감직책진행료분석，인위이익구동、법율법규불건전、상관궤구급개인상업윤리도덕적결핍、재무총감적직능불도위등시구동상시공사회계조가적주요원인；이량호윤리소양급상당관리재능시상시공사재무총감응구비적기본소질，대알제회계조가유착비상중요적작용。
The causes of accounting fraud and the function of CFO were discussed in this paper. The results showed that the goal of the higher profits, imperfection of laws and rules, lacks of moral ethic, and the absence of CFO＇s responsibility are the major reasons resulting in the accounting fraud events in listed companies. The moral excellence and managing ability are the basic quality for a CFO, which will play a great role in preventing accounting fraud.