試論上市公司財(cái)務(wù)報(bào)表粉飾行為的動(dòng)因及防范畢業(yè)論(已修改)
2025-06-22 18:06 本頁(yè)面
【正文】 本 科 畢 業(yè) 設(shè) 計(jì) 論 文 題 目 試論上市公司財(cái)務(wù)報(bào)表粉飾行為的動(dòng)因及防范 系 別 管理系 專 業(yè) 財(cái)務(wù)管理 班 級(jí) 財(cái)管 102 班 學(xué) 號(hào) 11050737 學(xué)生姓名 艾晶 指導(dǎo)老師 云應(yīng)平 2021 年 6 月 摘要 I 摘 要 我國(guó)的股票市場(chǎng)從成立至今，從無(wú)到有，從小到大，發(fā)展十分迅速。但與此同時(shí)，市場(chǎng)中財(cái)務(wù)報(bào)告虛假信息的問(wèn)題卻沒(méi)能得到很好的 解決，而且不斷積累。我國(guó)股市的虛假信息有著自己的特點(diǎn)，它不單反映 在利潤(rùn)的造假，成本的虛構(gòu)等方面 ，而且是一種為了達(dá)到目的的全方面的會(huì)計(jì)造假，而這種造假最終都投射到 公司公開(kāi)披露的財(cái)務(wù)報(bào)告中，筆者稱它為“財(cái)務(wù)報(bào)表粉飾”。 上市公司財(cái)務(wù)報(bào)表粉飾行為的泛濫嚴(yán)重影響了會(huì)計(jì)信息的質(zhì)量，以至于引起了中國(guó)股票市場(chǎng)和注 冊(cè)會(huì)計(jì)師行業(yè)的誠(chéng)信危機(jī)，許多股市參與者呼吁：嚴(yán)厲打擊和防范上市公司財(cái)務(wù)報(bào)表粉飾己迫在眉睫，而且隨著我國(guó)市場(chǎng)經(jīng)濟(jì)的迅速發(fā)展，上市公司粉飾財(cái)務(wù)報(bào)表粉飾這一現(xiàn)象，已經(jīng)成為社會(huì)各界關(guān)注的熱點(diǎn)和焦點(diǎn)問(wèn)題。粉飾財(cái)務(wù)報(bào)表具有巨大的社會(huì)危害性，且在一定程度上擾亂了正常的市場(chǎng)經(jīng)濟(jì)秩序，嚴(yán)重阻礙我國(guó)經(jīng)濟(jì)的健康發(fā)展。本文通過(guò)分析上市公司財(cái)務(wù)報(bào)表粉飾行為的動(dòng)因，研究并得出防范上市公司財(cái)務(wù)報(bào)表粉飾行為的有效措施。 關(guān)鍵詞 ： 財(cái)務(wù)報(bào)表粉飾，會(huì)計(jì)信息，市場(chǎng)監(jiān)管 II 摘要 III ABSTRACT Since the Chinese share market was opened, it has developed quickly in the past decades, but at the same time, false actions and information have still been a problem in the market, and never to stop accumulating. China’s stock market has it’s own features it is not just reflected in fake profits and imaginary costs, but a prehensive accounting fe that it is convenient to carry point. However this fe finally will reflect on the public financial reports, the author called it “financial statements.” Lots of financial statement behavior of the listed panies has a serious effect on the quality of accounting information. It even leads the credit of China’s stock market and the CPA industry to in danger. Many participants of stock market call for cracking down and preventing the immediately things we need to do. With the rapid development of our country, this phenomenon has bee the focus from every layers of the society will be destroyed. Financial statement is harmful for society, the normal order of the economic market in a degree, and it will obstruct county’s healthy economy development. This essay through analysis the behavior of listed panies financial statements objective, and then research and obtain the effective measures to prevent it. KEYWORDS: Financial statement, Financial information, Marketing management ABSTRACT IV 目錄 V 目 錄 1 緒論 ............................................................................................................................ 1 研究的背景、目的和意義 .............................................................................. 1 研究背景 ................................................................................................ 1 研究目的和意義 .................................................................................... 1 國(guó)內(nèi)外研究現(xiàn)狀 .............................................................................................. 2 國(guó)外研究現(xiàn)狀 ........................................................................................ 2 國(guó)內(nèi)研究現(xiàn)狀 ........................................................................................ 2 主要研究?jī)?nèi)容 .................................................................................................. 4 方法與手段 ...................................................................................................... 4 2 財(cái)務(wù)報(bào)表 理論分析 .................................................................................................... 5 財(cái)務(wù)報(bào)表概念及特征 ....................................................................................... 5 財(cái)務(wù)報(bào)表的概念 .................................................................................... 5 財(cái)務(wù)報(bào)表粉飾的概念 ............................................................................ 5 上市公司財(cái)務(wù)報(bào)表粉飾行為的現(xiàn)狀 .............................................................. 5 上市公司財(cái)務(wù)報(bào)表粉飾行為產(chǎn)生的危害 ...................................................... 6 3 上市公司財(cái)務(wù)報(bào)表粉飾行為的動(dòng)因及手段 ............................................................ 8 利用制度 “漏洞 ”曲解會(huì)計(jì)準(zhǔn)則 ...................................................................... 8 虛構(gòu)、掩蓋經(jīng)濟(jì)交易事實(shí) .............................................................................. 9 公司上市虛構(gòu)交易事實(shí) ........................................................................ 9 掩飾交易或事實(shí) ..................................................................................... 9 利用關(guān)聯(lián)交易調(diào)節(jié)利潤(rùn) ................................................................................ 10 利用公司合并準(zhǔn)則粉飾報(bào)表 ........................................................................ 10 利用所得稅準(zhǔn)則粉飾報(bào)表 ............................................................................ 11 4 防范上市公司財(cái)務(wù)報(bào)表粉飾行為的措施 .............................................................. 12 上市公司粉飾報(bào)表行為的防范措施 ............................................................ 12 完善注冊(cè)會(huì)計(jì)師制度 .......................................................................... 12 規(guī)范上市公司內(nèi)部治理制度 .............................................................. 13 規(guī)范關(guān)聯(lián)方交易 ................................................................................... 14
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