CAJ | 학술논문

上市公司财务舞弊手法多种多样，其中惯用的是利用不正当的核算方法操纵利润；采取协议定价的方法重组资产，获取关联交易之利；等等。上市公司之所以会绞尽脑汁地利用各种手段实施舞弊，关键问题在于公司存在机会主义心理。当然，内部治理结构不尽科学和不尽完备，同样会导致上市公司滋生“利润第一”的观念，从而想方设法实施财务舞弊。对此，政府监管部门在实施监督职能的同时，还应将督促完善上市公司内部治理结构这一职能纳入其监管之列。
상시공사재무무폐수법다충다양，기중관용적시이용불정당적핵산방법조종리윤；채취협의정개적방법중조자산，획취관련교역지리；등등。상시공사지소이회교진뇌즙지이용각충수단실시무폐，관건문제재우공사존재궤회주의심리。당연，내부치리결구불진과학화불진완비，동양회도치상시공사자생“리윤제일”적관념，종이상방설법실시재무무폐。대차，정부감관부문재실시감독직능적동시，환응장독촉완선상시공사내부치리결구저일직능납입기감관지렬。
Listed companies have various ways of conducting financial frauds, for example, making use of improper accounting methods to manipulate profits, restructuring assets with agreement pricing and obtaining benefits from related transactions, et al. The starting point why listed companies struggle to use various means to implement frauds lies in the opportunistic psychology. A second attributing factor to the malpractice of financial frauds is the unscientific and incomplete internal managing structure, which will lead to the breeding of ＂profit first＂ concept. In this regard, the government regulatory authorities should implement supervisions and include the function of urging the listed companies to improve their internal managing structure in their su-pervisions.