上市公司财务舞弊治理对策研究.doc

上市公司财务舞弊与治理对策研究 摘 要 财务报告对企业的经营管理具有重要的意义，可以使企业决策更加合理，同时也是国民经济宏观和微观管理的主要信息来源。上市公司实施舞弊行为提供虚假的会计信息会给社会及投资者带来一系列的危害。近来，国内上市企业的财务舞弊问题越发严重，这种现象严重干扰了国内证券市场的秩序，对于舞弊行为的整治刻不容缓。本文从相关概念和理论入手，对上市公司财务舞弊动机手段及根源进行了比较系统的阐述，结尾部分分别从公司治理内部和外部两个层次对防范上市公司的舞弊行为提出了合理的策略和提议。 关键词： 财务问题；上市公司；舞弊动机 The Listed Company Financial Fraud And Countermeasures Research ABSTRACT Financial reporting is an important basis for enterprise management and scientific decision-making, is also an important source of information for macro-economic and micro-management. Corrupt behavior listed companies providing false accounting information society and investors will bring a series of hazards. In recent years, the behavior of these companies financial fraud of more intensified. The consequences of financial fraud has become a stumbling block to bring the development of Chinas securities market, and how to solve them temporary and permanent cure has become an urgent problem. Based on these theory research, financial fraud of listed companies and the root of motivation means systematically expounded, the paper finally from the perspective of corporate governance, internal and external audit proposed countermeasures and suggestions for prevention of financial fraud of listed companies, respectively. Key words：Financial Problems; Listing Corporation; Fraud Motivation 目　录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc418184301 一、前言 1 HYPERLINK \l _Toc418184303 （一）研究背景和意义 1 HYPERLINK \l _Toc418184303 （二）研究方案 1 HYPERLINK \l _Toc418184302 二、上市公司财务舞弊现状和审计关系 1 HYPERLINK \l _Toc418184303 （一）财务舞弊的概念及基本理论 1 HYPERLINK \l _Toc418184304 1.财务舞弊的概念 1 HYPERLINK \l _Toc418184306 2.财务舞弊的基本理论 2 HYPERLINK \l _Toc418184313 （二）财务舞弊存在的主要方面 3 HYPERLINK \l _Toc418184314 1.违规披露信息 3 HYPERLINK \l _Toc418184315 2.现金舞弊 3 HYPERLINK \l _Toc418184316 3.资产重组舞弊 3 HYPERLINK \l _Toc418184317 （三）财务舞弊与审计之间的关系 4 HYPERLINK \l _Toc418184318 三、上市公司财务舞弊的成因与案例剖析