论中小企业会计舞弊的形成原理和治理-会计学大学论文.docVIP

论文分类号： F23 学校代码： 13681 毕业设计说明书(论文) 题目： 学生： 学 号： 学 院： 专业： 指导教师： 二〇年月On the formation of the principles of accounting fraud and governance for SMEs Abstract With the rapid development of small and medium-sized enterprises, financial fraud has become more prominent. This has not only disrupted the normal life of investors and people, but also disrupted the steady development of the national economy. Therefore, financial fraud has become one of the important subjects of financial researchers. Especially in recent years, the manufacturing industry has been an unprecedented development of the manufacturing industry becoming the foundation and pillar of our economy, and therefore manufacturing listed companies in the broader financial impact of fraud, and lasting. Therefore, to strengthen the financial management of listed companies, the timely identification and discovery of financial fraud issues and to develop appropriate prevention and control measures, the order for the norms of listed companies has important significance. Recalling the past few years of economic life, not difficult to find, there is probably none other than the highest frequency vocabulary word integrity, accounting fraud was seen as trampling on the integrity of one of the culprits, it is the next persons behavior and specific benefits or reduce the institutional context the product, in the final analysis is the result of peoples psychological motivations and the various systems collide. Keywords: Financial fraud, financial management, listed companies, accounting supervision model 论中小企业会计舞弊的形成原理和治理 摘 要 随着21世纪中小企业民营经济的发展，财务欺诈、会计舞弊问题越发严重。这不仅在无形之中扰乱了投资者和人们的正常生活，而且也严重破坏了国民经济的发展，财务欺诈、会计舞弊已成为金融诈骗理论研究者的重要研究问题。特别是近几十年来制造业的空前发展成为我国主体经济的基础和支柱，因此制造业上市公司在财务上的影响更加广泛深远，欺诈现象也更为持久。因此，加强上市公司会计舞弊管理，及时识别和发现财务舞弊问题并制定相应的防范措施，对于规范上市公司财务秩序具有重要意义。回顾过去几年的经济生活，不难发现，有可能是没有其他比频率最高的词汇完整，会计舞弊被践踏的元凶之一的诚信，是一个人的行为和特定的利益或减少制度背景下的产物，最后的分析是人的