《上市公司财务舞弊研究》-毕业设计（论文）.docVIP

PAGE 摘 要 目前，上市公司财务舞弊问题已成为全球性的焦点问题，其危害表现在虚假的会计报表传递错误的信息、误导经济行为、扰乱经济秩序、导致社会信用危机等方面，如果对上市公司的财务舞弊行为不严加打击和治理，就难以有效健康地发展我国的资本市场。因此对于上市公司财务舞弊行为的识别与治理研究具有重要意义。 论文在介绍上市公司财务舞弊的基本概念和基本理论的基础上，根据财务舞弊的三角理论详细阐述了上市公司财务舞弊的动因，对上市公司财务舞弊手法及舞弊行为识别方法进行了系统分析，并在分析阐述的过程中穿插进了实际案例，最后提出上市公司财务舞弊行为治理的对策和建议，希望本文能对上市公司的财务舞弊行为的识别和治理有一定的参考价值。 关键词：上市公司；财务舞弊；舞弊识别 Abstract At present, the listed company’s financial fraud becomes the focus of global issues. The false accounting sheets convey the wrong message, mislead the economic actions, disrupt economic order and result in social credit crisis. If financial fraud of the listed companies is not strictly combated and treated, it will be difficult to develop China’s capital market effectively and healthily. Therefore, it is of great significance to identify and treat financial fraud of the listed companies. This paper introduces the companys financial fraud listed the basic concept and basic theory, basing on the triangular theory of financial fraud expounds listed companies’ motive of financial fraud, analyses the trick of financial fraud as well as the corrupt conduct of the identification by the numbers and analyses the process with the actual case in order to introduce, finally bring forward the companys financial fraud management strategies and recommendations. I hope this article can be a listed companys financial fraud identification and management of a certain reference value. Key words: Listed Companies; Financial fraud; Fraud identify 目 录 TOC \o 1-4 \h \z \u HYPERLINK \l _Toc231453086 引 言 PAGEREF _Toc231453086 \h 1 HYPERLINK \l _Toc231453087 1 上市公司财务舞弊概述 PAGEREF _Toc231453087 \h 2 HYPERLINK \l _Toc231453088 1.1财务舞弊概念 PAGEREF _Toc231453088 \h 2 HYPERLINK \l _Toc231453089 1.2财务舞弊的基本理论 PAGEREF _Toc231453089 \h 3 HYPERLINK \l _Toc231453090 1.2.1财务舞弊冰山理论(二因素论) PAGEREF _Toc231453090 \h 3 HYPERLINK \l _Toc231453091 1.2.2财务舞弊三角理论(三因素理论) PAGEREF _Toc231453091 \h 3 HYPERLINK \l _Toc231453092 1.2.3财务舞弊GONE理论(四因素理论) PAGEREF _Toc2314530