我国上市公司会舞弊与审计失败研究本科毕业论文.docVIP

本科毕业论文（设计）模板 本科毕业论文 论文题目： 我国上市公司会计舞弊与审计失败研究 我国上市公司会计舞弊与审计失败研究 内 容 摘 要 上市公司会计舞弊与审计失败现象频发，最早出现于英国南海事件。中国也毫不例外，长城机电等也发生了不规范的会计舞弊丑闻。因此，上市公司会计舞弊及审计失败现象已经严重影响了社会经济的发展，阻碍了社会资源的有效配置，大大打击了投资者的信心。因此，在此背景下，对此现象尤其是我国上市公司的会计舞弊与审计失败进行系统和全面的研究尤显必要和迫切。本文就会计舞弊、审计失败及二者之间存在的关系等方面进行分析，对由我国上市公司内控不健全、我国上市公司舞弊动机、注册会计师及事务所自身缺陷和外部监管制度的不利造成的会计舞弊与审计失败，将从健全内部控制制度、减少会计舞弊的制度诱因、加强外部审计独立性、加强诚信教育，树立职业道德等四方面来加以防范。 关键词：上市公司 会计舞弊 审计失败 Research on Listed Company Accounting Embezzlement and Audit Failure in China Abstract The British South Sea event is the first appearance of the accounting fraud in listed companies and the failure of audit. China is no exception, great wall electrical irregularities also took accounting fraud scandal. Therefore, listed company accounting embezzlement and audit failures has severely affected the socio-economic development, hinder the effective allocation of social resources, a big blow to investor confidence. Therefore, in this context, this phenomenon especially Chinese listed companys accounting fraud and failed to carry out a systematic and comprehensive study of the audit particularly necessary and urgent. This on accounting fraud, and audit failed and the both Zhijian exists of relationship, aspects for analysis, on by our listed company internal control not sound, and our listed company fraud motives, and registered accountants and the firm itself defects and external regulatory system of adverse caused of accounting fraud and audit failed. We will from enhancing internal control system, and reducing accounting fraud of system incentives, and strengthening external audit independence, and strengthening integrity education, set ethics, four aspects to be against. Key words: Listed companies Accounting fraud Audit failure 目 录 序言…………………………………………………………………………1 一、会计舞弊与审计失败的理论概述……………………………………1 (一) 会计舞弊的理论概述………………………………………………1 (二) 审计失败的理论概述………………………………………………2 (三) 会计舞弊与审计失败的关系……………………………