論文我國上市公司會(huì)計(jì)造假現(xiàn)象及審計(jì)防范(已修改)
2024-11-17 13:55 本頁面
【正文】 題 目 我國上市公司會(huì)計(jì)造假現(xiàn)象及審計(jì)防范 分 院： 經(jīng)濟(jì)管理分院 專 業(yè)： 會(huì)計(jì)學(xué) 班 級(jí)： 08 級(jí) 3 學(xué) 號(hào)： 學(xué)生姓名： 指導(dǎo)教師： 起訖日期： ：我國上市公司會(huì)計(jì)造假現(xiàn)象及審計(jì)防范 I 摘 要 近年來上市公司財(cái)務(wù)丑聞?lì)l于曝光，并有不斷擴(kuò)大之勢(shì)。失真的會(huì)計(jì)信息有些是由于會(huì)計(jì)人員業(yè)務(wù)素質(zhì)低而造成的技術(shù)性失真，或者由于會(huì)計(jì)法規(guī)不完善而造成的合法性失真，還有是某些上市公司為了欺騙廣大投資者而無中生有、歪曲事實(shí)、惡意編造的虛假會(huì) 計(jì)信息。這些公司鋌而走險(xiǎn)熱衷于編造虛假會(huì)計(jì)信息的原因主要有兩個(gè)：一是巨大的利益誘惑；二是低廉的違法成本。在我國資本市場(chǎng)上會(huì)計(jì)造假違規(guī)成本低廉表現(xiàn)有二：一是被揭露的概率很??；二是即使被揭露出來，處罰的力度也不夠大，違法的機(jī)會(huì)成本很小。上市公司的數(shù)量越來越多，公告的會(huì)計(jì)信息也越來越多，其中虛假信息占有相當(dāng)大的比例，可以說查不勝查，被揭露的概率很小。所以只有從審計(jì)防范方面進(jìn)行控制。審計(jì)人員在制定審計(jì)計(jì)劃、實(shí)施審計(jì)測(cè)試和編制審計(jì)報(bào)告階段都應(yīng)重視應(yīng)用分析性復(fù)核，來評(píng)價(jià)企業(yè)銷售收入的總體合理性。審計(jì)人員還需密切關(guān)注公司 的各種信息，還是能夠比較有效地預(yù)防的。 本論文試圖從上市公司、管理層、政府、會(huì)計(jì)師事務(wù)所等主體在其中所起的作用進(jìn)行分析。通過分析建立完善的審計(jì)防范體系來有效的減少上市公司的會(huì)計(jì)造假現(xiàn)象 。 關(guān)鍵詞 ： 會(huì)計(jì)造假，審計(jì)，內(nèi)部控制 ，誠信體系，公司體系 畢業(yè)設(shè)計(jì)（論文） II Abstract In recent years, financial scandals of listed panies of frequency in exposure, and has continuously expanded the potential. Distortion of accounting information and some are due to accounting personnel quality caused by the low technical distortion, or because of the accounting regulations imperfections caused by legitimate distortion, there is some listed panies in order to deceive investors out of thin air, and distort the facts, malicious fabricated the false accounting information. These panies rush into danger keen to fabricate false accounting information has two main reasons : one is the huge interest temptation。 two is the low cost of breaking the law. In the capital market of our country accounting fraud nonlowcost has two manifestations: one is to expose the probability is very small。 two is even being exposed, the punishment is not big enough, illegal opportunity cost is very small. The number of listed panies is increasing, more and more accounting information announcement, which occupies a large proportion of false information, can be said to check check deeply, be revealed a very small probability. So only from the audit prevention control. The auditor in the audit planning, implementation and audit test audit report stage should pay attention to the application of analytical review, to evaluate the sales ine of enterprises overall rationality. Auditors also need to pay close attention to pany information, and can effectively prevent. This paper attempts from the listed pany, management, government, accounting firms and other subjects in which the role of analysis. Through the analysis of establishing audit prevention system to effectively reduce the phenomenon of accounting fraud of listed pany. Key words: accounting fraud, audit, internal control, credit system, pany system ：我國上市公司會(huì)計(jì)造假現(xiàn)象及審計(jì)防范 III 目 錄 摘 要 ............................................................. I Abstract .......................................................... II 1．緒論 ............................................................. 1 研究背景及意 ................................................. 1 研究背景 ................................................... 1 研究意義 ............................................... 1 2．相關(guān)問題概述 .................................................... 2 ........................................ 2 會(huì)計(jì)信息造假的動(dòng)機(jī) ........................................... 2 會(huì)計(jì)信息造假對(duì)企業(yè)的影響 ..................................... 3 3． 我國上市公司會(huì)計(jì)造假存在的主要問題及原因分析 .................... 4 .............................. 4 上市公司會(huì)計(jì)造假的內(nèi)部分析 ...
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