上市公司财务造假分析_学位论文.docVIP

安徽三联学院毕业论文 2 上市公司财务造假分析 摘 要：随着市场经济的发展，上市公司逐渐增多，其上市公司财务造假的现象越来越严重，财务造假的形式也呈现出多样性和隐蔽性。财务造假会导致会计信息的失真，引起会计诚信危机，给国家和广大的投资者带来巨大的危害和损失，一方面对相关部门也发起了挑战。自2002年底世界上最大的能源交易商安然公司轰然倒塌后，一直称为世界上最为发达最为成熟的美国资本市场沉陷于上市公司作假丑闻的漩涡之中。美国财务造假好像一颗定时炸弹，引爆了广大投资者心理的不满，由此也引起了全球各界的重视和关注。本文选取国内12家上市公司为例，通过案例分析了解到上市公司财务造假主要通过虚增利润、关联交易和资产重组等手段，其造假原因主要分为内部和外部两个方面，进一步针对常用手段以及原因提出规避和治理建议。 关键词：上市公司； 财务造假； 治理建议 The listed company financial fraud analyse Abstract：Along with the development of market economy ,the listed company the listed company ,the listed company financial fraud phenomenon more and more serious ,The form of financial fraud also presents diversity and concealment.the financial fraud will lead to distortion of accounting information ,accounting credit crisis ,great harm to the state and the vast majority of investors and losses ,on the one hand,also launched a challenge to relvevant departments ,since the end of 2002 the words largest energy trader eworn collapsed.has been called the worlds most advanced the most mature of us capital markets the mealstrom of subsidance in the listed companys fraud scandal .Americas financial fraud like a time bomb,detonateded the investor psychology,which has caused global attention and concern from all walks of life.based on the analysis of present situation and reason of financial fraud of listed company ,on the basis of further analyze the common ways of financial fraud of listed companies to adopt ,finally some suggestions are put forward. key?words：the listed company; financial fraud; management advice  PAGE \* MERGEFORMAT II 安徽三联学院毕业论文  PAGE \* MERGEFORMAT I 目 录 TOC \o 1-3 \h \u   HYPERLINK \l _Toc21495 1 绪论  PAGEREF _Toc21495 1  HYPERLINK \l _Toc18308 1.1 研究背景与意义  PAGEREF _Toc18308 1  HYPERLINK \l _Toc31100 1.2 研究内容与方法  PAGEREF _Toc31100 1  HYPERLINK \l _Toc15084 1.2.1 研究内容  PAGEREF _Toc15084 1  HYPERLINK \l _Toc14598 1.2.2 研究方法  PAGEREF _Toc14598 1  HYPERLINK \l _Toc24105 2 文献综述  PAGEREF _Toc2