学位论文---上市公司财务舞弊行为的识别与治理研究.docVIP

Xxxxxxxx 本 科 生 毕 业 论 文 上市公司财务舞弊行为的识别与治理研究 学生姓名 学 号 专 业 班 级 指导教师 学 部 管理学部 答辩日期 201年 月Research on the identification and governance of financial fraud of listed companies? Abstract All along,the financial fraud of listed company has been concerned by public.With the rapid development of China’s securities market and more and more investors o participate in it,Financial fraud is not just an accounting issues one that undernines of small and medium investors and hinder the sustained and healthy devrlopment of securities market.The prevalence of financial fraud in big company,such as Zhengbaiwen,kelong,let everyone aware of the danger and influence of financial of financial embzzlemen.In west country,the Enron,Xerox,and WorldCom and other world 500 strong entherprises were involved in the financial fraud scandal,that caused serious damage in international capital markets and completely undermined investor confidence in capital markets,so the United States Congress introduced the Sarbanes-Oxley Act determination.The Actmarks that we go-ahead on the road Of fighting against financial fraud.But financial fraud will not be the end,with the change ithe types of financial fraud and increasing amount,The fight against financial fraud is bound tobe a long and winding road. This thesis introduces the study of domestic and foreign schoolars on financial the is a enbezzlemen,the basic concepts of financial embezzlemen and then explain reasonoffinancial embezzlemen from the game theory,bounded rationality theory. Key Word:Listed companies;Financial fraud;Corporate governance 目 录 摘 要 I Abstract II 第1章 绪论 1 1.1 研究目的和意义 1 1.1.1 研究目的 1 1.1.2 研究意义 1 1.2 国内外研究现状 1 1.2.1 国外研究现状 2 1.2.2 国内研究现状 3 1.3 研究方法及内容 3 1.3.1 研究方法 4 1.3.2 研究内容 5 第2章 财务舞弊的理论基础 6 2.1 上市公司财务舞弊的概念 6 2.2 财务舞弊特征 6 2.2.1 公司基本特征 7 2.2.2 公司治理特征 7 2.2.3 舞弊行为特征 8 第3章 财务舞弊原因与识别 3.1 财务舞弊的原因分析