财务欺诈防范研究--以银河科技为例 毕业论文.docVIP

学校代码：10128 学 号：200830712076 本科毕业论文 题 目：财务欺诈防范研究--以银河科技为例 学生姓名： 学 院：管理学院 系 别：会计系 专 业：财务管理 班 级：财管08-2班 指导教师： 二〇一年六 Abstract Financial report as one of the media to Transmit information ,It is the foundation of decision-making for the investors. However, with the development of economic, there are more and more fraudulent financial reports,They caused enormous losses to the stakeholders ..From this practical, according to Chinas Securities Regulatory Commission 2009-2011 financial fraud be punished publicly listed company data, Select the typical case Yin he Hi-Tech Industrial ,analysis the financial fraud of the listed company. This article combines the theory and practice.First, put forward that the financial fraud is serious in China,summarized the main means of financial fraud include: not provisions the information disclosure, illegal associated trade, fictional profit, etc. Then, analysis the reason of financial fraud, main include three aspects: listed companies : the principal-agent problems, financial pressures, the weak internal control ;regulatory authorities: weak supervision , weak punishment; External audit : CPA involved in the fraud conform cost-effective, game behavior, lemon market.Finally, for the reasons put forward corresponding countermeasures: listed companies : modify the performance evaluation standards, strengthen internal control and internal audit, improve the governance structure, strengthen cultural learning;angle: enhance the efficiency, strengthen supervision, increased fraud liability, establish the anti-financial fraud hot line;external audit : improve CPA practice and moral qualities, improve the audit mechanism, strengthen supervision.In short, control financial fraud is a long-term project, need the join efforts of all society. Keywords：financial fraud；lemons market；Yin he Hi-Tech 目 录 引 言..................................................................1 第一章 概述.............................................