马松岩毕业论文初稿.docVIP

黑龙江八一农垦大学本科毕业论文 PAGE PAGE 19 PAGE 1 学士学位毕业论文 上市公司会计 舞弊的成因及治理对策 学 号： 学生姓名：马松岩 指导教师：孙伟艳 所在学院：会计学院 专 业：会计学 中国·大庆 2013年5月 黑龙江八一农垦大学本科毕业论文 PAGE 12 黑龙江八一农垦大学本科毕业论文 摘 要：随着社会的发展上市公司会计舞弊正在不断上演，上市公司会计舞弊行为严重影响着社会经济的发展，给投资者造成巨大的损失。因此，以探讨出上市公司会计舞弊的原因以及相应的治理对策为落脚点，在前人研究的基础上，站在上市公司会计舞弊的理论意义和现实意义的角度，借鉴经济学、管理学、会计学、统计学等多学科的知识，采用理论联系实际、规范分析与实证分析相结合等手段展开了有重点的研究。 阐述了研究的背景、意义，解释了会计舞弊概念、会计舞弊的特征及类型，概述了上市公司会计舞弊主要表现形式及手段。然后透过现象看本质，探索上市会计公司舞弊的成因,并深入挖掘出问题的三个方面成因。最后提出了治理上市公司会计舞弊的四大对策。 关键词：会计舞弊；成因分析；防治对策 Abstract: With the development of society and the public company accounting fraud are constantly stage, the listed company accounting fraud behavior seriously affects the development of social economy, to investors caused great damage. Therefore, this paper discusses the foothold is a public company accounting fraud causes and corresponding countermeasures. This paper on the basis of previous studies, standing in the public company accounting fraud theoretical significance and practical significance of Angle, from the economics, management, accounting, statistics, and so on multidisciplinary knowledge, the theory with practice, normative analysis and empirical analysis methods combined with emphasis on the research. In this paper the research background, significance, explained the concept of accounting fraud, accounting fraud characteristics and types, and summarizes the public company accounting fraud main forms and means. And then see the essence through the phenomena, and explore the causes of listed companies accounting fraud, and dig out the three problem causes. At last, it puts forward the management accounting fraud of listed companies of the four countermeasures. Keywords: Accounting fraud ；Cause analysis ；Countermeasures to prevent and control 目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc 1绪 论 PAGEREF _Toc \h 3 HYPERLINK \l _Toc 1.1 论文研究的理论意义与应用价值 PAGEREF _Toc \h 3 HYPERLINK \l _Toc 1.2 国内外研究现状 PAGEREF _Toc \h 4 HYPERLINK \l _Toc 1.2.1 国外研究现状 PAGEREF _Toc \