上市公司怎样规避会计舞弊行为.doc

2012/2013年下学期 金女院会计专业 科研训练期末考试 论文题目:对上市公司会计舞弊的理性分析 学生姓名 王群 学 号 任课教师 陈文军 专 业 会计学 年 级 2010级1008班 摘要：自20世纪90年代初沪深交易所成立以来，我国证券市场从无到有取得了飞速的发展，上市公司的数目不断增加。但与此同时，上市公司的却在质量下降，不断查出上市公司为了骗取上市资格、刺激股价而故意编制虚假财务信息，舞弊案件层出不穷。这一现状严重阻碍了我国证券市场的稳定、持续发展，对我国国有企业的改革改造，对我国社会主义现代假设相当的不利。如何解决这个问题，已成为我国资本市场规范和发展的关键，成为当前经济界乃至全社会共同关注且亟待解决的问题。针对我国上市公司舞弊的现象的严重，本文将从四大部分分析。第一部门概述国内外舞弊现状以及舞弊危害；第二部分提出供应方行为对会计舞弊的影响；第三部分需求方对会计舞弊的影响；最后对全文思路的总结。 关键词：会计舞弊；供应方；需求方 Abstrace:Security markets in China have been rapidly developed and the number of listed companies increase sharply since the establishment of shanghai ahd shenzhen stock exchange in the early 1990s. At the same time, the quality cf these compaines went down many listed companies have been found out for releasing irregularity financial reports. Corporate scandals simailar to those that rocked wordle marker have emerged one after another and can handly been banned. This situation hinders the stable and sustained develpoment of the stock market.It will brings the ill influences on the development of state-owned enterprises,and on the China’s economic reform. How to prevent any corporate scandals,as is common concerns not only in the field of economy but also for the whole society is crucial to the healthy development of our security market .There will be tingter information disclosure requrements for economic activities of management teams and major shareholders. Because listed companines the phenomenon irregularitiesed very critical,the paper includes four sections: Part One: Sum up the current situation of practicing fraud both at home and abroad and practice fraud to endanger Part Two:point out supplier’s critical how to influence accounting irregularities Part Three: point out requirement’s critical how to influence accounting irregularities Part Four: summarizes the whole dissertation Key Words: manipulation of account; supply of accounting information; demand of accounting