上市公司财务舞弊行为的识别与治理研究-毕业论文

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II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xxxxx院本科毕业论文IIIResearchontheidentificationandgovernanceoffinancialfraudoflistedcompaniesAbstractAllalong,thefinancialfraudoflistedcompanyhasbeenconcernedbypublic.WiththerapiddevelopmentofChina’ssecuritiesmarketandmoreandmoreinvestorsoparticipateinit,Financialfraudisnotjustanaccountingissuesonethatunderninesofsmallandmediuminvestorsandhinderthesustainedandhealthydevrlopmentofsecuritiesmarket.Theprevalenceoffinancialfraudinbigcompany,suchasZhengbaiwen,kelong,leteveryoneawareofthedangerandinfluenceoffinancialoffinancialembzzlemen.Inwestcountry,theEnron,Xerox,andWorldComandotherworld500strongentherpriseswereinvolvedinthefinancialfraudscandal,thatcausedseriousdamageininternationalcapitalmarketsandcompletelyunderminedinvestorconfidenceincapitalmarkets,sotheUnitedStatesCongressintroducedtheSarbanes-OxleyActdetermination.TheActmarksthatwego-aheadontheroadOffightingagainstfinancialfraud.Butfinancialfraudwillnotbetheend,withthechangeithetypesoffinancialfraudandincreasingamount,Thefightagainstfinancialfraudisboundtobealongandwindingroad.Thisthesisintroducesthestudyofdomesticandforeignschoolarsonfinancialtheisaenbezzlemen,thebasicconceptsoffinancialembezzlemenandthenexplainreasonoffinancialembezzlemenfromthegametheory,boundedrationalitytheory.KeyWord:Listedcompanies;Financialfraud;Corporategovernance目录摘要....................................................................................................................................IAbstract....................................................................................................................................II第1章绪论...........................................................................................................................11.1研究目的和意义........................................................................................................11.1.1研究目的.............................................................................................................11.1.2研究意义.............................................................................................................11.2国内外研究现状........................................................................................................11.2.1国外研究现状......................................................................................................21.2.2国内研究现状......................................................................................................31.3研究方法及内容........................................................................................................31.3.1研究方法..............................................................................................................41.3.2研究内容.............................................................................................................5第2章财务舞弊的理论基础...............................................................................................62.1上市公司财务舞弊的概念........................................................................................62.2财务舞弊特征......................................................62.2.1公司基本特征......................................................................................................72.2.2公司治理特征......................................................................................................72.2.3舞弊行为特征......................................................................................................8第3章财务舞弊原因与识别...............................................................................................93.1财务舞弊的原因分析.................................................................................................93.1.1法律制度存在缺陷..............................................................................................93.1.2监管和处罚力度不够..........................................................................................93.1.3高管动机不纯.....................................................................................................93.1.4内部控制失灵...................................................................................................103.2财务舞弊的识别....................................................................................................103.2.1利用有效的审计程序........................................................................................103.2.2谨慎对待准备金项目........................................................................................113.2.3关注存货项目.....