文档介绍：本科毕业设计(论文)
题目: 上市公司会计舞弊
学生姓名:
院(系): 经济管理学院
专业班级: 会计学班
指导教师:
完成时间: 2012年5月08日
上市公司会计舞弊
摘要: 自从证券市场出现以来,上市公司会计舞弊现象就在全世界范围内大量存在,并且给社会经济生活造成了不可估量的危害。与此同时,我国上市公司的会计舞弊案件也屡屡发生。上市公司的会计舞弊行为致使会计信息失真,削弱政府部门宏观调控的效力,导致投资人和债权人决策失误,干扰市场经济秩序,造成社会经济资源的无效配置。上市公司财务舞弊既给投资者带来重大损失,动摇了投资者的信心,也破坏了证券市场赖以存在和发展的“公平"、“公正”和“公开”原则,极大影响了证券市场在资源优化配置中的重要作用,削弱国家宏观政策调控功能,进而危害整个社会经济的健康发展。在这种历史背景下,全世界学术界正在加快对于上市公司会计舞弊现象的研究步伐。随着我国资本市场在市场经济建设过程中的作用日渐突出,市场对于公司所披露的会计信息的质量要求也变得越来越高。因此,如何提高解读、识别和反馈会计信息的能力成为当今社会亟待解决的问题之一。
本文就我国上市公司会计舞弊的识别问题展开研究。从会计舞弊的背景及研究意义出发,归纳了会计舞弊的定义及表现形式,危害, 文章结合桂林集琦公司的实际情况,运用理论联系实际,尝试通过解读我国上市公司会计舞弊的主要表现形式及手段,探索防治上市公司会计舞弊的对策。
关键词:上市公司会计舞弊理论根源表现形式成因分析
pany Accounting fraud
Abstract:Since the securities markets, the pany Accounting fraud abound worldwide, and to the social and economic life caused incalculable harm. At the same time, China's panies, accounting fraud cases to occur. Accounting of panies engaged in corrupt conduct resulting in the accounting information, undermine the effectiveness of macroeconomic regulation and control of the government departments, the policy mistakes of investors and creditors, and interfere with the market economic order, resulting in the invalid configuration of social and economic resources. Financial fraud of panies to investors and a major loss has shaken investor confidence, but also undermines the securities market on which the existence and development of "fairness" principle of "fairness" and "open", which greatly affect the stock market resource optimization configuration of an important role in weakening the national macro-economic control function, and thus endanger the health of the entire socio-economic development. In this historical background, the munity of the world is to accelerate the pace of the pany Accounting fraud. As China's capital markets have e increasingly prominent role in the process of building a market economy, the market for accounting information disclosed by pany's quality requirements have