上市公司财务欺诈之动因及防范.docxVIP

首都经济贸易大学硕士学位论文上市公司财务欺诈之动因及防范中文摘要近年来，国内外纷纷揭露了许多大的上市公司做假账，进行“财务欺诈”，蒙骗广大投资者的丑闻。一时间，引得广大投资者对上市公司的财务报告失去信任，对投资失去信心。从社会财富的角度看，财务欺诈导致了非常不公平的财富转移，是以一小部分人受益而大部分人利益受损尤其是国家利益受损为代价的。客观地说，财务欺诈事件的发生有着复杂、深刻的社会背景和历史原因。经济与科学技术的飞速发展，“新经济”时代的到来，财务欺诈手段和方式日新月异，也给我们找出解决方法设置了障碍。目前，对于财务欺诈的研究，主要集中在成因理论和制度防范上，大多采用规范分析的方法。本文从财务欺诈的成因分析入手，结合我国证券市场已披露案例的研究，建立财务欺诈的识别模型，提出了一些防范的对策。首先文章提出选题背景，确定研究背景和研究方向。第二章围绕财务欺诈理论研究展开，分别从财务欺诈的内涵，基本类型，表现形式，与之相关概念的比较，财务欺诈的起因理论、识别理论、防范理论入手对财务欺诈进行了分析，并对研究现状作了评价。在第三章，结合我国证券市场的现状，深入剖析了财务欺诈产生的原因。在第四章中分析了国内外财务欺诈现象的研究成果，财务欺诈的手段和一些经验分析方法，第五章总结了通过对我国上市公司财务欺诈的研究我们可以得到一些启示。主题词：上市公司， 财务欺诈，I首都经济贸易大学硕士学位论文上市公司财务欺诈之动因及防范AbstractIn recent years, scandals of “Financial Fraud” have been reported frequently about abunch of huge even famous listed companies releasing fraudulent financial reports aboutcheat on their investors all around the world .This has leaded to the majority of theinvestors losing their trust on these companies’ financial reports and their faith ininvestment. From the point of social wealth, financial fraud leads to the unfair wealthdistribution, that means few people will benefit from it with the loss of the majority ofpeople and moreover the loss of the country. Financial fraud will lead to the tremendouswaste of economic resources. Even worse, financial fraud messed the regularity of thefinance market up, Dishonesties cause bad circulation, that is to say, the dagger of the trustof investors on the listed companies the invest depends on the degree of the trustfulness ofthe financial reports, and the investors will more likely lose their faith on the listedcompanies if the companies release the fraudulent reports. All the facts will make damageto the economy development and employment situation. Some listed companies of ourcountry also make fraud financial reports, this made impact on out security market, andfinding out the original causes of the formation of the financial fraud, finding the methodto deal with both principal and secondary aspects of the problem h