Xxxxxxxx
本 科 生 毕 业 论 文
上市公司财务舞弊行为的识别与治理研究
学生姓名 xxxxx
学 号 xxxxxx
专 业 财务管理
班 级 xxxxxxxxxx
指导教师 xxxxxxxx
学 部 管理学部
答辩日期 2016年 月 日
xxxxx院本科毕业论文
上市公司财务舞弊行为的识别与治理研究
摘 要
一直以来，上市公司财务舞弊行为受到社会各界的广泛关注。随着我国证券市场的快速发展，越来越多的投资者参与到其中，财务舞弊早已不仅仅是一个会计学界的问题，它已经成为打击中小投资者的投资信心、持续健康法杖的重要问题。财务舞弊行为的盛行，尤其是近几年诸如郑百文科龙电器等大型上市公司财务舞弊案件的曝光，让大家意识到了财务舞弊的危害之深、影响之大。在国外，由于安然、施乐以及世界通讯等世界五百强企业的财产舞弊丑闻给国际资本市场造成了严重损害，彻底打击了投资者对资本市场的信心，最终使得美国国会痛下决心出台了萨班斯法案。该法案的出台标志着资本市场在坚决打击财务舞弊的道路上又前进了一步；但是，财务舞弊行为不会就此戛然而止，随着上市公司舞弊手法不断翻新、涉案金额不断增加，坚持不懈地打击财务舞弊行为注定是一条漫长而又曲折的道路。
本文首先介绍了国内外学者关于财务舞弊的研究，紧接着解释了财务舞弊的基本概念，并从博弈理论、内部人控制理论、契约理论、委托代理理论、产权理论、有限理性理论等七个方面阐述引发财务舞弊的理论假说，并通过实证分析对假说进行了验证，最后得出结论。
关键词：上市公司；财务舞弊；公司治理
I
xxxxx院本科毕业论文
Research on the identification and governance of financial
fraud of listed companies
Abstract
All along,the financial fraud of listed company has been concerned by public.With the
rapid development of China’s securities market and more and more investors o participate in it,Financial fraud is not just an accounting issues one that undernines of small and medium investors and hinder the sustained and healthy devrlopment of securities market.The prevalence of financial fraud in big company,such as Zhengbaiwen,kelong,let everyone aware of the danger and influence of financial of financial embzzlemen.In west country,the Enron,Xerox,and WorldCom and other world 500 strong entherprises were involved in the financial fraud scandal,that caused serious damage in international capital markets and completely undermined investor confidence in capital markets,so the United States Congress introduced the Sarbanes-Oxley Act determination.The Actmarks that we go-ahead on the road Of fighting against financial fraud.But financial fraud will not be the end,with the change ithe types of financial fraud and increasing amount,The fight against financial fraud is bound tobe a long and winding road.
This thesis introduces the study of domestic and foreign schoolars on financial the is a enbezzlemen,the basic concepts of financial embezzlemen and then explain reasonoffinancial embezzlemen from the game theory,bounded rationality theory.
Key Word:Listed companies;Financial fraud;Corporate governance
II
xxxxx院本科毕业论文
III
目 录
摘 要 .................................................................................................................................... I Abstract .................................................................................................................................... II 第1章 绪论 ........................................................................................................................... 1
1.1 研究目的和意义 ........................................................................................................ 1 1.1.1 研究目的 ............................................................................................................. 1 1.1.2 研究意义 ............................................................................................................. 1 1.2 国内外研究现状 ........................................................................................................ 1 1.2.1 国外研究现状 ...................................................................................................... 2 1.2.2 国内研究现状 ...................................................................................................... 3 1.3 研究方法及内容 ........................................................................................................ 3 1.3.1 研究方法 .............................................................................................................. 4 1.3.2 研究内容 ............................................................................................................. 5 第2章 财务舞弊的理论基础 ............................................................................................... 6 2.1 上市公司财务舞弊的概念 ........................................................................................ 6 2.2 财务舞弊特征 ...................................................... 6
2.2.1 公司基本特征 ...................................................................................................... 7 2.2.2 公司治理特征 ...................................................................................................... 7 2.2.3 舞弊行为特征...................................................................................................... 8 第3章 财务舞弊原因与识别 ............................................................................................... 9
3.1 财务舞弊的原因分析 ................................................................................................. 9 3.1.1 法律制度存在缺陷 .............................................................................................. 9 3.1.2 监管和处罚力度不够 .......................................................................................... 9 3.1.3 高管动机不纯 ..................................................................................................... 9 3.1.4 内部控制失灵 ................................................................................................... 10 3.2 财务舞弊的识别 .................................................................................................... 10
3.2.1 利用有效的审计程序 ........................................................................................ 10 3.2.2 谨慎对待准备金项目 ........................................................................................ 11 3.2.3 关注存货项目 ................................................................................................... 11