试论上市公司财务报表粉饰行为动因及防范毕业论文.docVIP

本 科 毕 业 设 计 论 文 题 目 试论上市公司财务报表粉饰行为的动因及防范 系 别 管理系 专 业 财务管理 班 级 财管102班 学 号 学生姓名 艾晶 指导老师 云应平 2015年6月 摘 要 我国的股票市场从成立至今，从无到有，从小到大，发展十分迅速。但与此同时，市场中财务报告虚假信息的问题却没能得到很好的解决，而且不断积累。我国股市的虚假信息有着自己的特点，它不单反映在利润的造假，成本的虚构等方面，而且是一种为了达到目的的全方面的会计造假，而这种造假最终都投射到公司公开披露的财务报告中，笔者称它为“财务报表粉饰”。 上市公司财务报表粉饰行为的泛滥严重影响了会计信息的质量，以至于引起了中国股票市场和注册会计师行业的诚信危机，许多股市参与者呼吁：严厉打击和防范上市公司财务报表粉饰己迫在眉睫，而且随着我国市场经济的迅速发展，上市公司粉饰财务报表粉饰这一现象，已经成为社会各界关注的热点和焦点问题。粉饰财务报表具有巨大的社会危害性，且在一定程度上扰乱了正常的市场经济秩序，严重阻碍我国经济的健康发展。本文通过分析上市公司财务报表粉饰行为的动因，研究并得出防范上市公司财务报表粉饰行为的有效措施。 关键词：财务报表粉饰，会计信息，市场监管 ABSTRACT Since the Chinese share market was opened, it has developed quickly in the past decades, but at the same time, false actions and information have still been a problem in the market, and never to stop accumulating. China’s stock market has it’s own features it is not just reflected in fake profits and imaginary costs, but a comprehensive accounting forge that it is convenient to carry point. However this forge finally will reflect on the public financial reports, the author called it “financial statements.” Lots of financial statement behavior of the listed companies has a serious effect on the quality of accounting information. It even leads the credit of China’s stock market and the CPA industry to in danger. Many participants of stock market call for cracking down and preventing the immediately things we need to do. With the rapid development of our country, this phenomenon has become the focus from every layers of the society will be destroyed. Financial statement is harmful for society, the normal order of the economic market in a degree, and it will obstruct county’s healthy economy development. This essay through analysis the behavior of listed companies financial statements objective, and then research and obtain the effective measures to prevent it. KEYWORDS: Financial