美国泰科国际公司舞弊案的分析与思考.docVIP

ABSTRACT 摘 要 PAGE 1 美国泰科国际有限公司舞弊案的分析与思考 摘 要 即使市场经济不断完善，上市公司的财务舞弊行为也层出不穷。上市公司管理层极其很乐意报道正面的公司新闻和优秀的财务业绩。这样，不仅可以讨好很多投资者，而且可以抬高公司股价。一直以来，那些不诚实的公司运用财务欺诈来欺骗对公司充满信任的投资者，而且这种行为似乎永无止境。所以，财务报告的任何利益相关者都需要反映真实经营状况的财务报告，以便正确判断公司状况，这就需要他们具有识别会计造假手法的能力。 本文通过分析泰科国际有限公司的财务舞弊案例，介绍几种舞弊手段，并提出了对上市公司财务舞弊实施有效预防与治理的建议。 本文共包括四部分： 第一部分，绪论。本部分阐述了研究动机以及财务舞弊的含义。 第二部分，泰科舞弊案始末。本部分介绍了泰科国际三个财务舞弊的案例。 第三部分，泰科舞弊手段。本部分分析了泰科国际采用的几种舞弊手法。 第四部分，泰科舞弊案件引发的思考。本部分给出了对上市公司财务舞弊实施有效预防与治理的建议。 关键词：财务舞弊 泰科国际 舞弊手段 ABSTRACT Although the market economic system is improving constantly, an amount of companys financial frauds also emerges in endlessly. Senior management at publicly traded companies, no doubt, yearn to report positive news and impressive financial results that will please investors and drive the share price higher. Dishonest companies have long used these tricks to prey on unsuspecting investors, and it is unlikely that they will ever cease to do so. Therefore, any party with an economic interest needs accurate financial reports that portray the underlying economic reality in order to make informed decisions about an organization. In addition, for investors or the commercial bankers, it is of great importance to have the ability to understand the tricks that dishonest companies use to fool them. This essay describes the whole story of Tyco used techniques to fool the public in their operations. In addition, by analyzing the tricks, it also gives several advices for companies to avoid or manage the financial shenanigans.? This thesis is divided into four chapters, which are illustrated as follows. Chapter one is the Introduction. It is about the motives of the research and the meaning of financial shenanigans. Chapter two is the accounting fraud case of Tyco International Ltd. It presents 3 cases that the previous CEO Dennis Kozlowski participated to fraud the public. Chapter three is the accounting fraud tricks. It gives some analysis about the accounting fraud tricks. Chapter four is the revelatio