《我国上市公司财务舞弊动因分析及治理研究》-毕业论文.docVIP

PAGE 精品 内容摘要 我国证券市场交易自成立以来已经取得了飞速的发展，对会计信息披露制度不断提出更高要求，但从现实的状况来看，我国信息披露制度的现状仍不容乐观，财务舞弊现象层出不穷，极大的影响了会计报告信息使用者的利益和资本市场的健康发展。尽管中国证监会这些年采取各种措施加强了对上市公司监管力度，然而我国上市公司财务舞弊现象始终此起彼伏，不仅损害了上市公司自身的健康发展，破坏资本市场资源配置机制，误导投资者、债权人和相关决策者，而且使上市公司的财务报告及由此形成的审计报告丧失应有的风险预警作用，并对一国乃至全球的经济决策产生消极的影响。 有效的治理上市公司的财务舞弊行为，对完善我国证券市场的信息披露制度，增强证券市场运行的有效性，有着举足轻重的作用，要对上市公司的财务舞弊行为起到有效的遏制作用，除了要洞悉其舞弊惯用的伎俩，了解其采取的方法，从源头上堵塞其投机取巧的漏洞，还要对其财务舞弊的动机进行分析，采取相应的措施降低引发财务舞弊动机的可能性。 该文章主要分为五个部分，首先对财务舞弊的相关理论进行分析，在总结前人研究结论的基础上提出自己的观点，其次对财务舞弊手法进行分析，列举了上市公司常用的各种财务舞弊手段，接着论述了上市公司财务舞弊的动机，从政治利益和经济利益以及公司治理三个方面对舞弊的动因进行深入分析，接着针对舞弊的动机和手法提出了相应的治理建议，以期对我国证劵市场上的财务舞弊现象起到遏制作用。最后在上述研究的结论上选取典型案例——鲁北化工做具体分析。 关键词：上市公司 财务舞弊 动机 手段 治理措施 Abstract Since the 20th century，with the establishment of The Exchange Stock Market，Chinas stock market trading put forward higher requirements to the accounting information disclosure system. But the realists is, the status of information disclosure system in China is still not optimistic, since the establishment of the two listed companies, Chinas financial fraud was found one after another, triggering an unprecedented credit crisis on the stock market, made a great impact on the interests of users of accounting reports and information on the healthy development of capital markets. Although the China Securities Regulatory Commission made great effort to strengthen the supervision of listed companies, however, the financial frauds not only convergence, but also rising and spreading in recent years. The effective governance of listed companies in the financial fraud, will be helpful to improve the information disclosure system in Chinas securities market ,and also have a pivotal role to enhance the effectiveness of securities market, and promote the healthy development of securities markets. To deterren the listed companys financial fraud ,in addition to insight into its usual trick of fraud, understand the frand approach ,taken from the source plug loopholes in their opportunistic, but also has to analy