上市公司財(cái)務(wù)造假分析畢業(yè)論文-展示頁
2025-03-15 02:47本頁面
【正文】 omy ,the listed pany the listed pany ,the listed pany financial fraud phenomenon more and more serious ,The form of financial fraud also presents diversity and financial fraud will lead to distortion of accounting information ,accounting credit crisis ,great harm to the state and the vast majority of investors and losses ,on the one hand,also launched a challenge to relvevant departments ,since the end of 2021 the words largest energy trader eworn been called the worlds most advanced the most mature of us capital markets the mealstrom of subsidance in the listed panys fraud scandal .Americas financial fraud like a time bomb,detonateded the investor psychology,which has caused global attention and concern from all walks of on the analysis of present situation and reason of financial fraud of listed pany ,on the basis of further analyze the mon ways of financial fraud of listed panies to adopt ,finally some suggestions are put forward. key words： the listed pany。 management advice 安徽三聯(lián)學(xué)院畢業(yè)論文 I 目 錄 1 緒論 .............................................................. 1 研究背景與意義 ................................................ 1 研究內(nèi)容與方法 ................................................ 1 研究內(nèi)容 ................................................ 1 研究方法 ................................................ 1 2 文獻(xiàn)綜述 .......................................................... 2 相關(guān)概念 ...................................................... 2 上市公司 ................................................ 2 財(cái)務(wù)造假 ................................................ 2 相關(guān)文獻(xiàn) ...................................................... 2 3 上市公司財(cái)務(wù)造假分析 ............................................. 3 財(cái)務(wù)造假樣本分析 .............................................. 3 財(cái)務(wù)造假手段分析 .............................................. 4 虛增利潤 ................................................ 4 不按照規(guī)定確認(rèn)成本費(fèi)用 .................................. 5 利用關(guān)聯(lián)交易和資產(chǎn)重組 .................................. 6 披露會計(jì)信息未按規(guī)定 .................................... 7 利用政府和銀行的“扶持” ................................ 7 財(cái)務(wù)造假原因分析 ............................................. 8 內(nèi)部原因 ............................................... 8 外部原因 ............................................... 9 4 研究結(jié)論與建議 .................................................. 10 研究結(jié)論 ..................................................... 10 研究建議 ..................................................... 10 完善公司的治理機(jī)制 ..................................... 10 完善會計(jì)準(zhǔn)則會計(jì)制度 ................................... 10 加強(qiáng)財(cái)務(wù)管理，客觀公正的 披露財(cái)務(wù)信息 ................... 10 安徽三聯(lián)學(xué)院畢業(yè)論文 II 提高會計(jì)從業(yè)人員的業(yè)務(wù)素質(zhì)和職業(yè)道德 ................... 11 加強(qiáng)外部監(jiān)管 ........................................... 11 本章小結(jié) ..................................................... 11 致謝 ............................................................... 12 參考文獻(xiàn) ........................................................... 13 安徽三聯(lián)學(xué)院畢業(yè)論文 1 1 緒論 研究背景與意義 近幾年以來，隨著市場經(jīng)濟(jì)的發(fā)展，我國上市公司違規(guī)現(xiàn)象頻繁發(fā)生，且違規(guī)的形式和花樣不斷推陳出新，而這些違規(guī)行為大多數(shù)與財(cái)務(wù)造假有關(guān)，日益猖狂的上市財(cái)務(wù)造假已經(jīng)超越了會計(jì)范疇，而逐漸演變成了一個(gè)備受關(guān)注
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