财务报告舞弊的成因及其“防范”对策（全）.doc

天津财经大学 学士论文 题目：财务报告舞弊的成因与防范对策 Financial Reporting Fraud Causes and Prevention Countermeasures 姓 名： 学 号： 学科专业：财会会计 指导老师： 完成时间：2013年4月 内容摘要 近些年来，随着全球经济的复苏与回暖，世界各国对于财务报告舞弊的反应也越发强烈。财务报告舞弊给世界经济所带来的影响与危害逐渐为大家所认知，从而使得更多的公司、企业和投资人致力于对此类行为的识别与侦破。由于反财务报告舞弊措施的普遍实行，便出现了更隐蔽的舞弊手段。进而，针对财务报告舞弊的防范与治理也就更加困难和复杂，而这其中主要包括对公司责任承担者的明确，公司结构的完善，会计执业人员职业道德的提高，投资者自身素质的提高，会计准则等一系列相关法律法规的完善等。对于更多的投资者而言，能够尽可能深入和大量的发现隐蔽在企业深处的财务报告舞弊行为，并对其从根本上进行彻底的根治，才可以从最大程度上降低自身风险，获得投资的最大利益。 本文较为系统的分析了财务报告舞弊的一系列相关问题。在第一部分中，主要从财务报告舞弊的所在的经济背景分析了几项主要的形成原因。在随后的第二部分中，主要分析了由于财务报告舞弊行为对社会、经济、个人等方面造成的不利影响。在第三部分中，从会计理论的角度，细致的展现了具体的造假手段。最后，用较大篇幅叙述了针对前文所提到的几种财务报告舞弊行为的防范措施。 关键词：财务报告舞弊；舞弊手段；舞弊行为； Abstract In recent years, as the global economic recovery and rebound, all over the world for financial reporting fraud of reaction is also increasingly strong. Financial reporting fraud brings to the world economy influence and harm of cognition by people gradually, so that more companies, enterprises and investors to identification and detection of this kind of behavior. Because the financial report fraud measures of common practice, there is a more subtle means of fraud. Furthermore, in view of the financial reporting fraud prevention and governance is that much more difficult and complicated, which mainly includes the company responsibility undertaker is clear, the improvement of the corporate structure, increase of accounting practitioners professional ethics, investors to improve their own quality, the perfection of accounting standards and other relevant laws and regulations, etc. For more investors, can be as much as possible, and a lot of hidden deep in the enterprise financial report fraud, and fundamentally thoroughly cure, can reduce their risk from the biggest extent, for the best interest of the investment. In this paper, a systematic analysis of the financial report fraud in a series of related problems. In the first part, mainly from the economic background of the financial report frauds, analyzed several ma