厦华电子财务报告舞弊成因及对策.docVIP

目 录 中文摘要 1ABSTRACT….............................................................................................................. …………………………....2 第一章 引言 3 第二章 财务报告舞弊涵义及其常用手段 4 2.1 财务报告舞弊的概念 4 2.2财务报告舞弊手段 4 第三章 案例分析—以厦华电子为案例分析 6 3.1 案例简介 6 3.2厦华电子财务舞弊手法分析 7 3.3 厦华电子的会计师事务所的反应 10 第四章 厦华电子财务报告舞弊的成因分析 10 4.1厦华电子财务报告舞弊的主观原因 10 4.2厦华电子财务报告舞弊的客观原因 11 第五章 治理市财务报告舞弊的对策分析 13 5.1 完善厦华电子内部治理结构加强内部监督体系 13 5.2 完善会计准则和制度 1 5.3 加强社会监管和完善注册会计师审计制度 1 5.4 加强打击法律力度 1 5.5减少厦华电子所在政府的干预性，提高信息披露的充分性 16 结 束 语 参 考 文 献 致 谢 厦华电子财务报告舞弊成因及对策 中文摘要 20世纪90年代初沪深证券交易所成立，虽然才短短的十几年时间，但是据统计，自我国证券市场成立至2003年5月31日，共有45家上市公司因财务报告的舞弊行为受到处罚，约占上市公司总数的4%。上市公司的财务报告舞弊行为破坏了资本市场赖以存在和发展的“公平”、“公正”和“公开”原则，动摇并挫伤了投资者的信心，使整个证券市场陷入严重的信用危机。 关键词：上市公司；财务报告舞弊；成因与对策 The Causes And Countermeasures Of Shanxi Meijin Energy Company Ltmited Abstract In the early 1990s, the establishment of the Shanghai and Shenzhen Stock Exchange, although only a short period of 10 years, since 2003 about 45 Chinas listed companies had been punished on account of Chinas listed companies financial reporting fraud ,that is abut all of centi- 4 of Chinas listed companies .form 03-05 it is abut 48 Chinas listed companies been punished on account of Chinas listed companies financial reporting fraud ,that is do more than all of Chinas listed companies financial reporting fraud several years ago ,but Chinas listed companies financial reporting fraud is shocking, some listed companies financial reporting fraud in the repeated occurrence of major cases, so that the vast number of investors A huge economic losses and cast a shadow over the soul, had a very bad influence. financial report is do more in disguised and perniciousness, particularly to Listed companies of Financial reporting fraud, it not just misguide investor and creditor so that them make strategic decision but to influence optimize the allocation of resources to lose effectiveness in securities business Listing the companys financial reporting fraud destroyed the capital market