中国上市公司会计舞弊的动因及对策研究.doc

PAGE PAGE 2 某某大学 毕业论文 论文题目：中国上市公司会计舞弊的动因及治理对策研究 姓 名 学 号 院 （系） 经济与管理学院 专 业 会计学 指导教师 2012年 5 月 16日 目录 TOC \o 1-3 \h \z \u 谢辞 13 摘 要 近几年远及华尔街，近至国内多家上市公司出现大量财务舞弊案，导致资本市场激烈动荡。会计舞弊已经成为世界范围内的重大问题，给世界经济带来了严重的负面影响，而会计舞弊又是舞弊的核心，是舞弊的最主要形式。我国2006年至2011年被诉讼的l454个上市公司案件，发现近47％的案件是会计舞弊，其中2011年最高达到56％。世界各国出现的这些重大舞弊案件后，并推动了有关机构改进、完善会计规则和独立审计制度，也引发了会计理论界对会计舞弊的进一步研究。本文着手从根源上查找会计舞弊动因，集中于舞弊方收益、成本、舞弊可能性与公司治理特征等方面并提出分析，对2010年前国内关于上市公司会计舞弊的相关研究文献作了梳理和评述。同时本文也就具有针对性的从内外部机制上提出改进政策的监管惩戒措施。 关键字：上市公司 会计舞弊动因 治理措施 监管惩戒机制 Abstract In recent years, as far as Wall Street, near to the number of domestic listed companies with a large number of financial fraud, resulting in the tumult of the capital market. Accounting fraud has become a major problem worldwide, has brought serious negative impact on the world economy, accounting fraud is the core of the fraud, is the most important form of fraud. In China from 2006 to 2011 l454 listed companies in case of litigation, found that nearly 47% of cases of accounting fraud, which in 2011 up to 56%. These major fraud cases in the world, and to promote relevant agencies to improve and perfect the accounting rules and the independent audit system, also led to a further study of accounting theory to accounting fraud. This article proceed to find the root causes of the accounting fraud motivation, focus on the fraud side income, costs, the possibility of fraud and corporate governance characteristics and analytical domestic companies listed on the accounting fraud in the year 2010 the relevant research literature was combed and comments . Triggered by the Enron fraud, the exposure of the larger wave of accounting fraud, forcing theorists and standards setting body to give more attention to the fraud. This article also has focused on the internal and external mechanisms to improve policy, regu