上市公司财务报告舞弊相关问题研究

摘  要

财务报告作为信息传递的媒介之一，是证券市场参与者进行投资决策的重要依据，是证券市场有效运行、发挥资源配置功能的基础。然而舞弊性的财务报告却大大影响了其功能的发挥。财务报告舞弊问题是世界范围内的一个难题，随着舞弊问题的日益严重，理论和实务界的研究学者都开始将目光聚集于此，希望找出一种有效的方法予以识别，并试图解决这个问题。本文利用公司财务舞弊和审计师处罚问题，从舞弊治理和审计师选择的视角，站在公司治理的角度，提出公司财务报告舞弊的现状及其危害，加大舞弊发现的及时性和处罚力度，提高审计师发现企业隐性舞弊手段的能力，加强对大规模上市公司的监控力度。 

关键词：财务报告舞弊；处罚；

[ABSTRACT]

As one of the mediums of information transmission, financial report is the important basis for investors to make investment decision, and it is the basis for the effective operation of securities market and the function of resource allocation. However, the fraudulent financial report has greatly affected the function of its play. The problem of fraud is a difficult problem worldwide. As the problem of fraud becomes more and more serious, researchers in the field of theory and practice have begun to focus their attention on it, hoping to find an effective way to identify it and try to solve it. problem. Based on the problems of corporate financial fraud and auditors' punishment, this paper puts forward the current situation and the harm of corporate financial report fraud from the angle of corporate governance and the view of fraud management and auditor selection. In order to increase the timeliness and punishment of fraud discovery, Improve the ability of auditors to discover hidden fraud measures, and strengthen the monitoring of large-scale listed companies.

[KEY WORDS]: financial report fraud; punishment; 

目  录

第1章 财务报告舞弊的现状 - 2 -

1.1 研究背景 - 2 -

1.2 财务报告舞弊的类型 - 2 -

1.3 财务报告舞弊的手段 - 4 -

1.4 舞弊公司特征 - 8 -

第2章 企业财务舞弊的症结 - 11 -

2.1 舞弊行为者的利益驱动 - 11 -

2.2 独立审计监督不足 - 12 -

2.3 政府监管不力 - 14 -

第3章 财务报告舞弊治理 - 15 -

3.1 加强职业道德教育 - 15 -

3.2 完善企业内部治理 - 15 -

3.3 加强财务舞弊的监督 - 16 -

3.4 加大对舞弊的处罚力度 - 17 -

结  论 - 18 -

第4章 参考文献 - 19 -