基于会计舞弊动因的上市公司的财务造假与防范对策

摘要

改革开放以来，我国在经济建设中取得了非常重要的成就，企业的数量也越来越多，但是企业之间的竞争力也不断加强。企业在市场经济发展过程中也出现了诸多问题，而公司的会计造假是最为普遍而又严重的，又称会计舞弊。会计舞弊现象从财务信息作为公司的经济信号以来就频繁发生，各种程度的舞弊案件层出不穷，这已成为全球关注的焦点。因此该文就以我国上市公司在财务报表如何舞弊而展开研究，以绿大地财务会计造假作为研究对象，其目的在于通过深入的剖析企业财务报表舞弊行为所产生的原因、使用主要的手段以及该如何识别的方法等，为更好的进一步对我国上市公司财务报表舞弊样本的研究，提出适合我国公司会计发展的对策。

关键词　上市公司；会计造假；对策

Since the reform and opening up, China has made very important achievements in the economic construction, the number of enterprises is also increasing, but the competitiveness of enterprises is also constantly strengthened. There are many problems in the process of the development of the market economy, and the accounting fraud of the company is the most common and serious, also known as accounting fraud. Accounting fraud phenomenon occurs frequently from financial information as the economic signal of the company, and fraud cases of various degrees emerge in an endless stream, which has become the focus of global attention. This paper takes the Chinese Listed Companies in the financial statements fraud and how to conduct research on the green earth fraud financial accounting as the research object, its purpose lies in the use of reason, through the financial statements fraud in-depth analysis of business generated by the main means and how to identify the methods, for the further research on the sample of financial statements fraud of Listed Companies in China better, put forward countermeasures for the development of China's accounting company

Key words: the listed company; Accounting fraud; countermeasures

目录

摘要 I

引言 1

一、会计舞弊动因理论 2

（一）会计舞弊冰山理论 2

（二）会计舞弊三角形理论 2

（三）会计舞弊GONE理论 2

（四）会计舞弊风险因子理论 3

二、我国上市公司财务造假案例分析 4

（一）绿大地财务造假案例描述 4

（二）绿大地财务造假案例特点与手法总结 4

1.虚增资产 4

2.虚增收入 5

3.会计舞弊行为具有隐蔽性 5

三、上市公司财务舞弊动因分析 6

（一）压力因素 6

（二）机会因素 6

（三）借口因素 7

四、关于上市公司财务造假的防范对策 8

（一）减轻舞弊压力 8

1.提高注册会计师的职业水平和管理者道德水平 8

2.内部审计外包 8

（二）减少舞弊的机会 9

1.完善内部治理机制 9

2.完善外部治理结构 9

（三）减少舞弊的借口 10

1.证监会应加大查处力度 10

2.加强会计监督 10

五、结束语 12

参考文献 13

致谢 14