公司作为经济的主体，一切行为都应遵循成本效益原则。事实上，财务欺诈是一

公司作为经济的主体，一切行为都应遵循成本效益原则。事实上，财务欺诈是一种违约行为。公司是否会选择违约，主要取决于违约成本。当财务舞弊的预期成本远低于财务舞弊的预期收益时，公司很难不产生舞弊的冲动。因此，加大对金融欺诈的惩罚力度，增加金融欺诈的成本和风险，使造假者得不偿失，这无疑是遏制金融欺诈反复禁止的重要措施。

公司作为经济的主体，一切行为都应遵循成本效益原则。 事实上，财务欺诈是一种违约行为。 公司是否会选择违约，主要取决于违约成本。 当财务舞弊的预期成本远低于财务舞弊的预期收益时，公司很难不产生舞弊的冲动。 因此，加大对金融欺诈的惩罚力度，增加金融欺诈的成本和风险，使造假者得不偿失，这无疑是遏制金融欺诈反复禁止的重要措施。

As the main body of the economy, the company should follow the principle of cost-effectiveness in all its behaviors. In fact, financial fraud is a kind of breach of contract. Whether a company will choose to default mainly depends on the cost of default. When the expected cost of financial fraud is far lower than the expected income of financial fraud, it is difficult for the company not to produce the impulse of fraud. Therefore, to increase the punishment of financial fraud, increase the cost and risk of financial fraud, and make the counterfeiter lose more than gain, which is undoubtedly an important measure to curb the repeated prohibition of financial fraud.<br>