试论我国上市公司会计信息造假的防范与治理.docVIP

毕业论文 试论我国上市公司会计信息造假的防范与治理 PAGE I 摘 要 随着世界经济的逐步发展，上市公司的会计造假已然成为世界性的一个重要问题。就这一问题，从会计信息的含义、质量特征出发，引出会计造假的含义、现状、表现形式，进而阐述上市公司会计造假的原因分析，为防范与治理上市公司会计造假提出多角度的措施和方法，最终做出自己的结论，并对未来作出个人的展望。从整体看是本着提出问题——分析问题——解决问题的逻辑顺序，主要采用规范研究的方法对我国上市公司会计监管的相关问题进行了探讨。 关键词：上市公司；会计造假；治理对策；内外部监督体系  Abstract As the economy of the world continuing developed, the accounting fraud of quoted companies has become a serious problem all over the world. For this, the paper elaborates the implication, actuality, and manifestation of the accounting fraud in the aspects of the quality characteristics and meaning of the accounting information, and gives further explanation to the deep cause of the quoted companies’ counting fraud. This paper propounds measures and methods from different points, and gives conclusion and looks into future. The paper follows the logic of leading to the problem, analyzing the problem, and figuring out the problem. And it probes the accounting supervision of the quoted companies in China by the means of normative research at the same time. Key Words：quoted company；the accounting fraud；countermeasures；the internal control system  目 录 TOC \o 1-2 \h \z \u HYPERLINK \l _Toc294437928 摘 要 PAGEREF _Toc294437928 \h I HYPERLINK \l _Toc294437929 Abstract PAGEREF _Toc294437929 \h II HYPERLINK \l _Toc294437930 前 言 PAGEREF _Toc294437930 \h 1 HYPERLINK \l _Toc294437931 1、选题背景 PAGEREF _Toc294437931 \h 1 HYPERLINK \l _Toc294437932 2、研究意义 PAGEREF _Toc294437932 \h 1 HYPERLINK \l _Toc294437933 一、会计信息及其造假概述 PAGEREF _Toc294437933 \h 1 HYPERLINK \l _Toc294437934 1、会计信息的含义及其质量特征 PAGEREF _Toc294437934 \h 2 HYPERLINK \l _Toc294437935 2、会计造假的概念 PAGEREF _Toc294437935 \h 2 HYPERLINK \l _Toc294437936 二、我国上市公司会计造假的现状及表现形式 PAGEREF _Toc294437936 \h 3 HYPERLINK \l _Toc294437937 1、我国上市公司会计造假的现状分析 PAGEREF _Toc294437937 \h 3 HYPERLINK \l _Toc294437938 2、我国上市公司会计造假的表现形式 PAGEREF _Toc294437938 \h 6 HYPERLINK \l _Toc294437939 三、我国上市公司会计造假的原因分析 PAGEREF _Toc2944379