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A.股東大會(huì)流于形式,缺乏對(duì)財(cái)務(wù)報(bào)告的約束力 B.董事會(huì)獨(dú)立性不強(qiáng),缺乏對(duì)管理當(dāng)局的監(jiān)督和約束 C.監(jiān)事會(huì)監(jiān)督不到位,難以履行財(cái)務(wù)監(jiān)督的職能 D.經(jīng)營者行為短期化,會(huì)計(jì)造假動(dòng)機(jī)強(qiáng)烈