健全公司治理的鑑識會計──從證券交易法第一五七條之一重大消息成立時點談起

Forensic Accounting ＆ Corporate Governance

鑑識會計在於探究過往已發生之財務事實，著重在專業之調查能力，判斷是否存在企業舞弊事實等情形，以發現其真實。而建立至臻完善之公司治理制度已為國際趨勢，除強化管理者自身誠信之要求與遵守，確實落實執行公司治理制度外，且藉由鑑識會計之觀念，企業不僅能強化其事前之預防效果，進而更能協助法院事後之舞弊調查與評估，以減少我國企業舞弊不法事件之發生及縮短其調查與審判之時間。

Forensic accounting is a practice that investigates past financial cases and relies heavily on the professional investigation ability of forensic accountants. The aim of forensic accounting is, in a sense, to discover corporate fraud and the related facts. Establishing adequate corporate governance is a trend in the international community. In addition to strengthening the integrity standard for managers and the enforcement of corporate governance policies, forensic accounting acts as a force to deter corporate fraud and to help courts with follow-up investigations and assessments. It is expected to prevent the occurrence of corporate fraud in Taiwan and to shorten the investigation and trial, if any.