本科毕设论文---浅议企业财务欺诈的治理.docVIP

摘 要 近些年来，随着中国经济的飞速发展，一些企业违反相关法律法规，常常通过财务欺诈的手段来获取不当利益。伪造会计数据，隐瞒会计信息等欺诈现象被频繁曝光。这些恶性的欺诈手段直接干扰了我国资本市场的经济秩序，使本该在社会上真实披露的会计信息严重失真，损害了国家和公民的利益。 本选题主要从企业财务欺诈的概念切入，研究近年发生的一些财务欺诈案例，分析企业财务欺诈的动机，进而来探讨治理企业财务欺诈的具体方法。 论文第一章系统地阐述了当前我国企业财务欺诈的概念、财务欺诈的表现形式以及其造成的恶性影响；第二章通过万福生科企业的案例来分析一些企业常用的欺诈造假手段，并在此基础上剖析企业财务欺诈的动机；第三章和第四章是全文的重点部分。第三章分析在我国当前的经济制度和法律的条件下，治理财务欺诈问题时所存在的难点；最后，第四章基于前文所述各方面问题，阐明治理财务欺诈问题的防范和应对措施。从各个方面来进行整治，才能有效地遏制和治理财务欺诈问题。 关键词：财务欺诈；法律健全；防范和治理Abstract In recent years, with the rapid development of Chinese economy, some companies in violation of relevant laws and regulations, often to gain an unfair advantage by means of financial fraud. Falsification of accounting data, accounting information, and to conceal fraud are frequently exposed. These malignant fraudulently directly interfere with the economic order in Chinas capital market, so that the accounting information on the communitys disclosure a serious distortion, damaged the interests of the state and citizens. The main topics of the concept of corporate financial fraud intercept and study some of the financial fraud cases occurred in recent years, the analysis of enterprise financial fraud motive, and then to discuss the specific method of corporate governance of financial fraud. The first chapter systematically describes the concept of the current corporate financial fraud, financial fraud, and the manifestations of malignant its impact; the second chapter Hail Health Branch business case to analyze some common enterprise fraud fraudulent means, and based on this analysis of motives corporate financial fraud; the third and fourth chapters is the full text of the key part. The third chapter analyzes the current economic conditions and the legal system of our country, when the governance of financial fraud that exists difficulty; finally, the fourth chapter based on previously described in all its aspects, clarify governance of financial fraud prevention and response measures. From all aspects to improve the situati