The Managers ' Factor of Fraudulent financial statement of the List Company And People-oriented controlling

摘要

Aiming at fraudulent annals of the list company to which is paid attention by the scholars and capital market, basing on the iceberg theory, confirming that the managers' factor is principal factor about the fraud leaching the impersonal factors, regarding to the swatch, namely, the listed company that is punished by the Securities Regulatory Commission or the Ministry of Finance and applying the analytical method of Logistic, this paper finds that when president and manager are identical, the false accounting information presents subtractive relativity with the education degree of the managers, at the same time, this paper draws a conclusion that the higher manager's educational level is, the lower the possibility of making the fake is, the higher the accounting information quality is. This paper puts forward to the assuming of controlling the fraud financial statement according to people that might be achieved by four ways, which will provide a new point of view to controlling the fraudulent annals of the list company.