2014浅谈科龙财务报表舞弊点.docVIP

毕业设计（论文题 目专业学号学生指 导 教 师摘要 财务报表应当准确真实地反映企业的财务状况与营业成果。为广大投资者提供可靠的投资资料，如此投资者在取得应得的投资收益的同时，企业也能为社会创造更为稳定的社会财富，提供充足的就业岗位，为社会良性循环提供了有利保障。 然而，近年来国内外频繁爆发的一系列极具震撼力的重大财务舞弊，引发了资本市场的巨大动荡和社会公众的强烈不满，不仅严重危及了资本市场的健康发展，而且对整个会计师行业产生了严重的负面影响。 为此本文主要介绍财务表基本内容，审计责任及其会计师法律责任。说明了舞弊含义及特点。介绍了舞弊动机中四种相关理论：舞弊的三角理论，冰山理论，gone理论，风险因子理论。随后讲述舞弊的5种方式：资产舞弊，负债舞弊，收入舞弊，成本费用舞弊，操纵现金流量。其中利用上述的相关理论分析科龙舞弊案，简单分析舞弊的成因及其发展过程。在文章的最后提出在财务报表编制者企业内部，财务报表检查者注册会计师，财务报表监督者证券交易所，财务报表使用者银行，社会大众等方面，提出治理舞弊的措施以及一些想法。 关键词：财务报表，财务舞弊，舞弊动机，科龙舞弊案Abstract Financial statements should be accurate and true reflection of the companys financial condition and operating results. For the majority of investors with reliable information on investment, so investors wil have made the investment income， at the same time, enterprises can create a more stable social wealth for the community, to provide sufficient jobs for the community. That provides a favorable guarantee for a well cycle of the community. However, in recent years, a growing number of significant financial frauds have been happening across the world, which not only triggered huge turbulence in the capital market, but also caused negative effects on the social public’s business as a whole. This article describes the basic content of financial statements, audit and accounting responsibility for liability. Explain the meaning and characteristics of fraud. Introduce the theory of the fraud motive in the four kinds: fraud triangle theory, iceberg theory, gone theory, the risk factor theory. Talk about the five ways of fraud: fraud assets, liabilities, fraud, revenue fraud, costs of fraud, manipulation of cash flow. Using the above theoretical analysis the fraud Kelon, a simple analysis of the causes of fraud and its development process. In the article concludes put forward measures to control fraud and some ideas with the preparation of financial statements by companies within the financial statements of the examiner certified public accountant, financial statements, stock supervi