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论文编号：	1708
作者编号：	031793
上传时间：	2010/5/24 8:39:05
中文题目：	中国上市公司财务报表舞弊成因研究
英文题目：	Listed company, Financial statement, Financial Fraud
指导老师：	李莉
中文关键字：	上市公司 财务报表 报表舞弊
英文关键字：	Listed company, Financial statement, Financial Fraud
中文摘要：	随着我国经济的迅猛发展，证券市场逐步成长壮大起来。证券市场的发展为中国企业提供了新的融资渠道，在短短十余年的时间里，我国已有千余家公司发行股票上市。然而，这种高速增长现象的背后也暴露出许多问题，其中比较严重的一个现象就是财务报表舞弊。中国上市公司进行财务报表舞弊的现象自证券市场诞生开始就存在，特别是近年来，一些上市公司有舞弊手段越来越隐蔽、而且存在多年连续舞弊的趋势。我们必须对财务报表这种现象有足够的重视，认真分析其成因并寻找积极可行的对策，否则它将给中国证券市场的发展以及国民经济的良好运转带来消极的负面影响。 通过分析，本文认为上市公司进行财务报表舞弊的主要目的是其中高层管理者在各种背景下，通过授意财务人员出具虚假的财务信息来误导广大投资者和各级监管机构。因此，本文在以前学者对上市公司财务报表舞弊研究的基础上，力图寻求新的研究视角，把上市公司管理者作为“行为人”来研究。 本文借用学者勒温的行为研究理论思路，从行为人的自身特质和所处环境来研究行为发生的原因，同时整合国内外舞弊理论与现代企业理论来分析中国上市公司财务报表舞弊行为发生的缘由。通过定性与定量相结合的分析方法，本文得出管理者进行财务报表舞弊的内部及外部因素：内部因素主要是财务压力、利益驱使以及管理者的道德水平；外部因素主要有证券市场发展的规范性、监管体制、审计监督机制、社会信用体系、公司治理结构、信息不对称和企业内控不足等因素。然后，通过报表还原法对舞弊公司（样本）的财务状况还原为舞弊前的真实情况，并与未舞弊公司（控制样本）的财务指标进行对比研究；同时将样本和控制样本的治理指标进行对比研究，最后得出结论：财务状况不佳和公司治理状况薄弱的上市公司更容易发生财务报表舞弊。
英文摘要：	With the rapid development of our country economy, capital market has grown gradually, which provides a new way to finance. Within ten years, thousands of corporations have published their stocks. But, many reversed problem have been exposed during the fast grouth of capital market. One of the most serious things is financial statement fraud, which occurred with the capital market occurred. In recent years, some of the coporation which financial statement fraud has the trend of more seriously and continued to fraud in years. Something msut be done to prevent the fraud, and help the economey much better. The thesis sets about the managers as the top decision-makers of corporations, because managers have rights to decide to supply what kind of financial statements which may be fraud or true.So, on the basis of the old thory of financial statement fraud, we try to find a new point of view to make it clear, and looks on the managers as an behaviorer. In the thesis, the behavior theory of K.Lewin has been used to study the characteristics and environment when people will practice some kind of behavior, and fraud theory and corporation governance theory also have been integrated to analysis the reasons of financial statement fraud of our corporations. We find by the qualitative and quantitative, that finance preasure, enticing profit and moral facter of managers are the inner facters of the financial statement fraud, and the criterion of the capital market, corporate govence, accounting control etc. are the external reference. As a result, bad financial performance and unhealthy corporation governance frame will lead to many corporations to use fraudulent statements, which has been proved by the following empirical study.
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