我国上市公司会计造假的治理与建议.docVIP

PAGE PAGE 19 On the phenomenon of accounting fraud of Listed Companies in China and the Countermeasures Author: Pan Mingshi Abstract::With the continuous innovation and change of reform, the market economy of our country has also changed greatly with the reform. At the same time of the great reform of market economy, the application of accounting in composite industry and business is more and more extensive. People also pay more attention to the quality of accounting information. At present, the crime cost is relatively low and the temptation of huge interests in our country, fraud is more and more. Accounting fraud and financial information fraud will affect the development of our country. At the same time, the wrong accounting information will even make many stakeholders suffer losses to varying degrees. At present, there are a lot of accounting information distortion and falsification of Listed Companies in various countries. Therefore, this paper will be based on the phenomenon of fraud and prevention and control of the direction of a simple discussion and analysis. Key words: market economy; accounting fraud; crime prevention; Governance 目 录 TOC \o 1-3 \h \u 第一章 绪论 6 1.1研究背景和意义 6 1.1.1上市公司背景 6 1.1.2研究的意义 8 1.2文献综述 8 1.2.1会计造假的现状 8 1.2.2国外会计造假现状 9 1.2.3国内会计造假现状 9 1.3课题研究方法和内容 10 1.3.1 研究方法 10 1.3.2 研究内容 10 第二章 会计信息虚构造假的分析 11 2.1会计信息虚构的概述 11 2.1欢瑞世纪会计信息虚构的手法 11 2.1.1 虚增营业收入 11 2.1.2 提前确认收入 11 2.1.3 应收账款收回及坏账准备的计提存在差异 12 2.1.4非法占用资金 13 第三章 会计造假的原因以及危害 14 3.1会计造假的原因 14 3.1.1、巨额利益的驱动是会计造假的根本原因 14 3.1.2、公司治理的不完善、会计人员职业素质不高 14 3.1.3、监管薄弱、处罚力度有限、法律法规尚未完善 15 3.1.4、外部监督体系不健全 15 3.2会计造假的危害 16 3.2.1 扰乱市场秩序，影响资源配置。 16 3.2.2 会计造假可能会破坏社会清廉性。 16 第四章 会计造假防备与治理 17 4.1树立会计信息公平披露制度 17 4.2 创建完善的内部控制制度和规范会计基础工作 17 4.3 加强立法、严格执法 17 4.4 采取多样化的政绩考评机制 18 4.5 全面提高会计人员的素质 18 结语 19 参考文献 20 致谢 21 第1章 绪论 改革开放以来，我的上市公司是促进我国经济的发展的重要的组成部分，企业能给更