上市公司财务舞弊的动因与治理研究论文范文.docx

本科毕业论文(设计) 题  目：上市公司财务舞弊的动因与治理研究 学 摘要 财务舞弊现象自资本市场产生以来一直存在，是一个令学界和实务界万分 关注的问题。尤其在我国，资本市场发展尚不是很成熟，财务舞弊现象的频繁发 生，会对市场机制的正常的运行产生负面影响，损害投资者的利益，造成信用危 机，从而阻碍我国资本市场的发展。因此，找出财务舞弊发生的原因，然后对症 下药、严格治理、提出防范措施是我们迫在眉睫要进行的工作。通过深入分析典 型财务舞弊案例——湖南万福生科有限公司造假案，同时结合其他参考文献，对 财务舞弊的动因做出归纳总结，并在此基础上，从内部控制和外部监督等方面提 出治理措施，最后作出对我国资本市场健康发展的美好愿景。 关键词  财务舞弊  特征  内部控制  治理研究 I Abstract Financial fraud phenomenon has been exit since capital markets persists, the problem is a matter that academic and practice extreme concern about. Especially in China, the development of the capital market is not very mature, while financial fraud occurs frequently, which will adversely affect the normal operation of the market mechanism and will damage the interests of investors, resulting in a credit crisis, which hinder the development of Chinas capital market. Therefore, the analysis of the reasons for the phenomenon of financial fraud, understand fine features of it, research on treatment, and propose preventive measures is an urgent work to be done. This paper will analysis typically financial fraud case - Hunan Health Bureau Hail fraud case in-depth, combined with other related documents, to make the summary. And on this basis, in terms of internal control and external supervision proposed precautionary measures, and finally to the healthy development of Chinas capital market for better vision. Key words  financial fraud  features  internal controls research on treatment II  precautionary measures 目录 1 引言 ............................................................. 1 1.1 研究背景和选题意义 .......................................... 1 1.2 文献综述 .................................................... 2 1.3 研究方法及框架 .............................................. 2 2 财务舞弊概述 ..................................................... 5 2.1 财务舞弊的概念、特征及危害分析 .............................. 5 2.1.1 财务舞弊的概念 ........................................ 5 2.1.3 财务舞弊的危害分析 ..................................... 5 2.2 我国上市公司财务舞弊现状 ............