探究我国上市公司的财务舞弊问题.docVIP

探究我国上市公司的财务舞弊问题 目前，上市公司的财务舞弊问题一直伴随着证券市场的发展，已经成为我国资本市场重点关注的问题之一。上市公司的财务舞弊现象不仅侵害了投资者的正当权益，而且还在一定程度上影响了公司的有效运用。虽然我国也设立了一些监督机构，但是对于上市公司虚增收益、隐瞒重大事故等现象仍然发生较频繁。上市公司的财务舞弊问题已经成为社会关注的重点问题。基于此，本文对上市公司财务舞弊现象进行研究，首先对研究的背景与意义、国内外研究现状等进行分析；接着对财务舞弊的内涵、特征以及冰山理论、三角理论等四种财务风险理论；在理论分析的基础上，阐述上市公司财务舞弊的现状及危害，并借助财务舞弊三角理论找出财务舞弊产生的动因；最后从继续加强证券市场的制度建设、加强内部审计监督、提高财务舞弊成本等方面提出针对财务舞弊现象的有效的防治对策，以促进上市公司的长久发展以及保证投资者的正当权益。 上市公司；财务舞弊；内部控制；治理  Currently, listed companies financial fraud has been accompanied by the development of the securities market, it has become one of Chinas capital market focus. Listed companies financial fraud not only against the legitimate rights and interests of investors, but also affect the effective use of the company is still to some extent. Although China has established a number of supervisory bodies, but inflated earnings for listed companies to conceal major accidents and other phenomena still occur relatively frequently. Listed companies financial fraud has become the focus of concern of the community. Based on this, the paper listed companies financial fraud conducted research on the background and significance of this paper to study first, other domestic and foreign research present situation; then four financial risk for financial fraud theory connotation, features and iceberg theory, triangle theory ; On the basis of theoretical analysis to explain the status of listed companies financial fraud and harm, and to find the motivation generated by means of financial fraud financial fraud triangle theory; and finally from the stock market to continue to strengthen the system construction, strengthen internal auditing and supervision, improve financial fraud cost and other aspects put forward effective countermeasures against financial fraud, and to promote long-term development of listed companies and to ensure the legitimate rights and interests of investors. a listed company; financial fraud; internal controls; governance 目录 TOC \o 1-3 \h \z \u 第一章 绪论 5 1.1 研究背景与