KJ518__上市公司会计舞弊的根源及其治理措施的探讨.doc

上市公司会计舞弊的根源及其治理措施的研究 摘 要 上市公司会计舞弊及其治理一直是备受关注的热点和难点，会计诚信建设已经引起世界各国国家高层管理者的重视。会计舞弊所制造的错误信息严重误导信息使用者的决策，从而导致各个市场行为主体乃至国家相关决策机构制订出的决策达不到应有的效果，并使其蒙受巨大的经济损失，破坏市场游戏规则，加剧市场投机和市场波动，进而严重影响正常的社会经济秩序和社会经济资源的合理配置，破坏市场运行机制。因此，研究会计舞弊问题及治理问题十分必要又十分迫切，且具有很强的现实意义。 本文在总结国内外对会计舞弊的研究成果的基础上，解释了会计舞弊的含义及危害，阐述了会计舞弊的类型，主要有利用关联交易舞弊、收入成本费用舞弊、虚假交易舞弊、利用会计政策及计量方法进行舞弊。分析了上市公司会计舞弊的原因主要有两个方面即内在和外在环境的影响，其内在环境有股权结构不合理、董事会人员结构及特征不合理、管理层参与舞弊、会计人员的业务、道德素质水平政府注册会计师在Accounting fraud of listed companies and its management has been a hotspot and difficulty of concern, accounting credibility has attracted worldwide attention of national top managers. Accounting frauds made error message serious misleading information users decision-making, leading to various market behavior subject and even national related policy-making organization developed decision can not reach the effect, and make it suffered huge economic losses, destroying the market rules of the game, intensifying market speculation and market volatility, which seriously affect the normal social economic order and social economic reasonable allocation of resources, destroying the market operating mechanism. Therefore, the study of accounting fraud problems and governance problem is necessary and very urgent, and has great realistic significance. Based on the summarization of accounting frauds on the basis of research achievements, explains the meaning of accounting fraud and harm, expounds the types of accounting fraud, mainly using affiliate transaction cost of fraud, income fraud, fictitious trading fraud, using the accounting policies and measurement methods for fraud. Analyzed accounting fraud of listed companies is mainly caused by the two aspects, namely the external and internal environment influence, its inner environment are equity structure unreasonable, board of directors personnel structure and characteristics of unreasonable, management fraud, accounting personnel involved in the business, moral quality level is low. And its externa