浅论上市公司财务舞弊及内部治理.docVIP

PAGE II PAGE I 浅论上市公司财务舞弊及内部治理 摘 要 伴随着我国社会主义市场经济的飞速发展，上市公司的数量不断增加，随之而来的上市公司财务信息舞弊问题也越来越突出。上市公司财务信息舞弊问题的出现，不仅影响了我国资本市场的稳定，也将对整个市场经济活动的有序进行带来严峻威胁。上市公司如果一旦被发现存在财务舞弊的问题，对于其来说后果几乎是致命的。上市公司财务舞弊案件的频频发生与企业内部控制失效密切相关?随着财务舞弊不断蔓延,打击了投资者的投资信心,破坏了证券市场的运营秩序,给国家经济蒙上了阴影?财务舞弊不管是对证券市场还是对整个国家的经济都造成了严重的危害,要堵住财务舞弊的源头必须建立健全企业内部控制制度?而内部控制在财务舞弊治理中的应用主要体现在组织机构设置控制?监督与激励控制?人力资源控制和内部审计控制四个方面?本文对上市公司内部治理结构与财务舞弊的关系进行分析,认为财务舞弊的深层次原因在于上市公司缺乏健全?完善?有效的内部治理结构?为此,文章论述了上市公司发生财务舞弊问题的条件，分析了上市公司财务舞弊的驱动因素，就如何完善公司内部治理结构,防范财务舞弊提出了建议? 关键词: 内部治理结构；财务舞弊；上市公司 Discussion on the financial fraud of listed companies and internal governance Abstract With Chinas rapid development of socialist market economy, an increasing number of listed companies, followed by fraud financial information of listed companies has become increasingly prominent. Financial information of listed companies of fraud problems, not only affects the stability of Chinas capital market, the market will also have the orderly conduct of economic activities pose serious threats. If a listed company once they are found, the problem of financial fraud, is the consequences for its almost fatal. Listed companys financial fraud cases occur frequently and are closely related to internal control failure With the spreading financial fraud against the investor confidence and undermined the stock markets operation order to cast a shadow over the national economy. Regardless of financial fraud is the stock market or the economy of the country are causing serious harm, to block the source of financial fraud must establish a sound internal control system, while the internal control of financial fraud in the application of governance is mainly reflected in the organizational setting controls、supervision and control actuators、human resource control and internal audit controls in four areas. this internal governance structure of listed companies and financial fraud analysis of the relationship, that deep-seated financial fraud because the companies lack of a s