唧唧堂编辑二朵2014-03-28 12:11 PM

上市公司会计造假及其防范 Phenomena and prevention of accounting fraud in public companies

论文摘要:


近年来,不论国外还是国内,上市公司会计造假丑闻此起彼伏。就我国来说,虽然会计造假的绝对数额尚不及美国,但在造假手段的恶劣程度上,一些公司已经远远超过了美国的企业。上市公司披露虚假会计信息的案例频频发生,比较典型的如:绿大地、紫鑫药业、万福生科等。这些会计造假行为不仅严重影响了投资者的信心,使部分中小股东的生存状况恶化,而且持续的上市公司会计造假还有可能引起社会的动荡甚至造成区域性或者世界性的经济危机。因此,通过对上市公司会计造假案件进行调查,全面分析会计造假的现状、危害及其原因,探讨上市公司会计造假的目的根源,对上市公司会计造假行为进行科学理性地分析,有效遏制此起彼伏的上市公司会计造假行为,对尽快稳定投资者心态, 提升股市人气,促进经济繁荣,无疑有着重要的历史与现实意义。 

本文共分六个部分来阐述观点。 
第一部分,相关概念的界定。 
第二部分,我国上市公司会计造假的现状。 
第三部分,我国上市公司会计造假的原因分析。 
第四部分,我国上市公司会计造假的手段分析。 
第五部分,上市公司会计造假带来的危害和影响。 
第六部分,如何防范上市公司会计造假——对策。 

研究方法主要为规范研究的方法。对于上市公司会计造假舞弊事件,我们可以从现存制度和公司治理结构出发分析会计造假的成因,也可以从上市公司注册会计师审计监督这一方面分析会计造假的原因,并提出相关对策。本文将以我国上市公司为对象,分析其会计造假的原因、手段、影响,再结合国内外先进经验,提出相关对策。 

关键词:会计造假 会计造假手段 防范 上市公司 

Abstract: 

In recent years public company accounting fraud scandals burst onto the scene, one after another, regardless of where they were situated, domestic or aboard. In the case of China, its total amount of accounting fraud is less than that of the USA. However, the fraudulent tendencies of Chinese companies use are much more apparently than those of their American counterparts when it comes to cheating in accounting. Public companies, such as Green Earth, Zixin Pharmaceutical and Wanfu Biology Technology, have both frequently and transparently disclosed that their accounting contains fraudulent information. These accounting fraud instances not only seriously undermined the confidence of investors, so that it makes survival hard for some small shareholders, but also continued public company accounting fraud may lead to social instability, or even cause a regional and worldwide economic crisis. Thus, by investigating those accounting fraud cases that occurred in public companies and comprehensively analyzing the current status, causes and damage of accounting fraud we are able to discuss the purpose of accounting fraud in public companies and rationally analyze and effectively stop accounting fraud activities in those companies. They have an important historical and practical significance to help stabilize investor attitudes, which in turn, will have a hand in improving market sentiment and promoting economic prosperity. 

This study contains 6 parts to convey the idea: 
Part one: Definition of concepts.
Part two: Current situation of accounting fraud among Chinese public companies. 
Part three: Cause analysis of accounting fraud among Chinese public companies. 
Part four: Analysis of accounting fraud methods among Chinese public companies. 
Part five: Disadvantages and influences caused by accounting fraud among public companies. 
Part six: Solutions to prevent accounting fraud in public companies. 

Main research method for this study is normative research method. For accounting fraud incidents took place in public companies, we can analyze the causes of accounting fraud from existing system and corporate management structure, we can also analyze causes of accounting fraud from perspective of public company certified public accountant audit supervision and propose relevant solutions. This study will target on Chinese public companies, analyze the causes, methods, influences of their accounting fraud. and combine advance experience from aboard, propose relevant countermeasures.

Key words: accounting fraud, accounting fraud methods,  prevention,  public company

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