篇名 | 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 |
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並列篇名 | Forensic Accounting & Corporate Governance |
作者 | 廖大穎、張進德 |
中文摘要 | 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。 |
英文摘要 | 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. |
起訖頁 | 96-112 |
關鍵詞 | 鑑識會計、內線交易、重大訊息、公司治理、Forensic Accounting、Insider Trading、Matertial Information、Corporate |
刊名 | 月旦法學雜誌 |
出版單位 | 元照出版公司 |
期數 | 201511 (246期) |
DOI | 10.3966/102559312015110246006 複製DOI DOI申請 |
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