上市公司财务舞弊分析与审计对策研究.docVIP

成都文理学院本科毕业论文 上市公司财务舞弊分析与审计对策研究 学生姓名 张三 院系名称 会计学院 专业名称 会计学 班 级 2014级3班 学 号 ******* 指导教师 *** PAGE PAGE I 上市公司财务舞弊分析与审计对策研究 ***（学生姓名） 会计学院会计学专业2014级 指导教师：*** 摘要：上市公司财务舞弊问题已成为全球性的焦点问题，如果对上市公司的财务舞弊行为不严加打击和治理，就难以有效健康地发展我国的资本市场。因此治理舞弊已是时代的迫切要求。财务舞弊不仅是一种经济现象，也是深层次道德信念的显形。对财务舞弊行为的治理工作是一项系统工程，需要企业、社会和政府三位一体的监管体系中各部门齐抓共管，相互协调。本文从相关的背景和概念入手，对上市公司财务舞弊的含义、危害和手段进行了总结，从内部和外部两方面分析了上市公司财务舞弊的原因，并在此基础上提出了具体的解决对策，希望可以抛砖引玉，对相关领域的研究有所贡献。 关键词：上市公司； 财务舞弊；治理对策 Research on financial fraud analysis and audit countermeasures of listed companies *** Accounting,Grade 2014,college of accounting Instructor:*** Abstract: Financial fraud of listed companies has become the focus of global issues, if the behavior of financial fraud of listed companies is not strictly to combat and control, to healthy development in Chinas capital market. Therefore, governance is the urgent requirement of the times of fraud. Financial fraud is not only an economic phenomenon, but also deep moral beliefs explicit. The financial fraud management is a system engineering, need each department of enterprises, society and government three-in-one regulatory system and make concerted efforts to coordinate with each other. This thesis from the background and the related concept of the meaning of financial fraud of the listed company, harm and means are summarized, from two aspects of internal and external analysis the causes of financial fraud of listed companies, and based on this proposed specific countermeasures, hope to cast a brick to attract jade, contribute to research in related fields. Key words：listing Corporation； Financial frau； Control measures PAGE PAGE II 目 录 TOC \o 1-3 \h \z \u 摘要 1 ABSTRACT 2 一、上市公司财务舞弊 1 （一）财务舞弊的含义 1 （二）上市公司财务舞弊的动因理论 1 （三）上市公司财务舞弊的危害 1 （四）上市公司财务舞弊手段介绍 2 二、上市公司财务舞弊的原因分析 3 （一）内部控制体制不健全 3 （二）独立董事不独立且不尽职尽责 4