毕业论文（参考）企业会计舞弊与防范研究.docVIP

河南财经政法大学本科生毕业论文 企业会计舞弊与防范研究 姓　　名 学　　号 专　　业 指导教师 2012年月日我国证券市场自从出现以来,上市公司会计舞弊行为就一直存在,国外,美国的安然、施乐、世界通讯等世界五百强企业的会计舞弊,在我国,由于证券市场起步较晚,法律制度不健全,监管体制不完善等诸多原因,上市公司会计舞弊案件更是层出不穷。,最开始的三大会计舞弊案,琼民源、银广夏和郑百文舞弊案,到后来的科龙电器、天津磁卡等会计舞弊案件。上市公司的会计舞弊行为严重影响投资者的判断与决策,给资本市场带来巨大冲击,阻碍着社会经济的健康持续发展使广大公众的投资信心遭受了巨大的打击,降低了社会公众对会计界及资本市场的信任,造成了信任危机,并殃及会计界与资本市场自身的发展,因此,对于会计界的发展来说,有效识别、治理会计舞弊有重要意义。本文从会计舞弊的概念入手,分析了会计舞弊的手段以及我国现实的会计舞弊制度环境,剖析了我国上市公司会计舞弊的动因,进而提出识别会计舞弊的方法以及会计舞弊治理的对策。关键词：会计舞弊动因治理 Abstract Since the emergence of Chinas securities market, accounting fraud of our national listed companies always exists. Abroad, the companies such as the United States of Enron, WorldCom, Xerox and other world 500 strong enterprises have accounting fraud. Accounting fraud in China is occurring repeatedly, such as Yin Guangxia scandal, Joan case and Zhen Bowen case, and then the Kelon Electrical, Tianjin card case. Listed companys accounting fraud seriously affect investor judgment and decision making, to the huge impact on capital markets, hamper the healthy and sustainable development of social economy, investor confidence of the general public suffered a huge blow, reduced public confidence in the accounting industry and the capital market, has caused a crisis of confidence, and affecting the accounting profession and the development of capital markets themselves, Therefore, for the development of the accounting profession, effective identification, accounting fraud, has important significance This article is from the concept of accounting fraud, analysis of the accounting fraud tools and the reality of accounting fraud system environment, analyzing the reasons of accounting fraud in listed companies in China, which make identification method of accounting fraud and countermeasures of accounting fraud management Key Words: accounting fraud; motivation; management  目　录一、引 言 1 （一）研究的背景 1 （二）研究的目的和意义 1 1．研究的目的 1 2.研究的意义 2 （三）我国会计舞弊的研究现状 2 二、研究对象基本概念 3 （一）会计舞弊的相关概念 3 1．我国认定的相关概念 3 2．外国的相关概念 3 （二）会计舞弊的界定 3 （三