资本市场中会计舞弊行为的分析判定及其审计策略毕业论文.docVIP

毕业论文 （20_ _届） 资本市场中会计舞弊行为的分析判定及其审计策略 摘 要 作为一种严重的社会公害，会计的舞弊行为普遍存在于国有企业，合资企业，上市公司以及民营企业当中。随着经济体制改革的不断深入和发展，这种舞弊行为在各行业中呈现愈演愈烈之势。我国资本市场起步晚，国内借鉴国外经验的基础上对会计舞弊问题也作了大量的研究，但成熟的系统性的研究成果还未形成，还需要深入。由于中国国情的特殊性和中国资本市场定位的特殊性，也使得中国资本市场的会计舞弊问题呈现出有别于一般企业会计舞弊和有别于其他国家资本市场会计舞弊的特殊性。 本文主要通过文献查阅和案例研究法，在文章第一部分阐述了会计舞弊和舞弊审计的概念，并指出会计舞弊行为分析判定的内容；第二部分主要对导致资本市场会计舞弊行为频繁发生的动因和根源进行分析，并指出其危害;第三部分主要通过分析审计失败案例来提出审计策略；最后部分主要通过分析科龙电器会计舞弊案例来揭示其存在的会计舞弊行为，并提出相关审计策略，论证了在我国特殊的国情和资本市场定位下，会计舞弊发生的原因是错综复杂的，为了更好的发现和揭露舞弊财务报告，不仅要从上市公司内部结构，完善机制等方面着手，更要注重注册会计师的职业怀疑精神，提高自身职业道德。开展舞弊财务报告研究面临众多困难，需要审计理论界和会计职业界得共同深入研究，才能取得好的效果。 关键词：Abstract As a serious social nuisance, widespread accounting fraud at the state-owned enterprises, joint ventures, among the listed companies and private enterprises. With the deepening of economic reform and development in various industries such fraud rendered worse. Started late in Chinas capital market, domestic learn from foreign experience on the basis of accounting fraud have made a lot of research, but the mature results of a systematic study has not yet formed, but also depth. As Chinas national conditions of Chinas capital market orientation specificity and particularity, but also makes Chinas capital market is different from the accounting irregularities showed distinct from the general corporate accounting fraud and accounting fraud in other countries the special nature of capital markets. In this paper, through literature review and case study, described in the article the first part of the audit of accounting fraud and the concept of fraud and accounting fraud that determine the content analysis; the second part of the main capital market, accounting fraud led to frequent the motivation and root cause analysis, and point out the hazards; third part of the audit failures through to the audit strategy; the last part of major accounting fraud by analyzing Greencool case to reveal the existence of accounting fraud, and make relevant audit policy, demonstration special conditions