上市公司会计造假的动机及手段实证探讨

上市公司会计造假的动机及手段实证探讨(论文12000字)
摘    要
    随着经济全球化的发展，越来越多的企业倾向于向全社会融资，以利用更广泛的资源来扩大生产。这将成为越来越多的国内外上市公司。大多数企业通过募集更多资金来寻求更好的发展方式上市，但也有一些公司出于对股东的兴趣从上市这个渠道。为了防止这种不良现象，规范上市公司的行为，有关部门已经建立了对我国上市公司过程和上市条件的公司严格的规章制度；管理状况、财务状况等信息的披露也有严格的要求，以最大限度地保护投资者的利益。虽然上市公司的各种法律法规已经比较全面，但仍会有许多企业通过利益驱动，通过闯风险、不同的财务造假手段和发布虚假信息获取不正当利益。虚假信息不仅会导致信息使用者的错误决策，还会损害广大投资者的利益，影响市场经济的正常运行。由于我国经济发展尚处于初级阶段，证券市场还不完善，上市公司财务舞弊现象较为严重。在这种情况下，有必要对上市公司提供的信息进行真实性的识别，使投资者更准确地判断企业的发展趋势，从而科学地做出经济决策。鉴于以上原因，本文将规范研究与实证研究相结合，探讨财务舞弊识别问题。通过理论和实证研究对财务舞弊的识别，本文不仅想找到识别诈骗帮助投资者更有效的方法，政府监管机构和公众的财务信息更加客观、真实的了解目标企业的广大用户，也希望通过财务舞弊的动机、方法体系，在威慑潜在企业形式的舞弊动机的分析，把更多的精力放在企业的正常发展，激励更积极地向公众提供真实可靠的业务、财务信息，减少财务舞弊从源头上以达到目的。 [来源：http://www.think58.com]

关键词： 投资者，财务舞弊，动机

The motivation of accounting fraud of listed companies and the means of empirical study
ABSTRACT
    With the development of economic globalization, more and more enterprises tend to finance the whole society in order to expand their production by using a wider range of resources. This will become more and more domestic and foreign listed companies. Most companies seek to find better ways to market by raising more money, but there are also some companies out of the interest of shareholders from the listing of this channel. In order to prevent this undesirable phenomenon, regulate the behavior of listed companies, the relevant departments have been established in China listed companies and companies listed conditions of strict rules and regulations; information management situation and financial situation of the disclosure, there are strict requirements, in order to maximize protect the interests of investors. Although a variety of laws and regulations of listed companies have been more comprehensive, but there will still be many enterprises through the interests of the drive, through the risk, different financial fraud and false information to obtain illegitimate interests. False information will not only lead to the wrong decision of information users, but also harm the interests of the majority of investors, affecting the normal operation of the market economy. Due to the economic development of our country is still in the primary stage, the stock market is not perfect, the financial fraud of listed companies is more serious. In this case, it is necessary to identify the authenticity of the information provided by the listed companies, so that investors can more accurately judge the development trend of enterprises, so as to make economic decisions scientifically. In view of the above reasons, this paper combines normative research and empirical research to explore the problem of financial fraud identification. Through theoretical and empirical research on financial fraud identification, this method not only to find more effective to help investors identify fraud, government regulators and the public financial information more objective and realistic understanding of the majority of users of target enterprise, also hope that through the system of financial fraud motivation, analysis method, in the form of enterprises to deter potential fraud motivation the focus on the normal development of the enterprise, encourage more actively to the public to provide true and reliable business, financial information, reduce financial fraud from the source in order to achieve the purpose of.

KEYWORDS：Investors, financial fraud, and motivation
 
目    录
1 绪论    1
1.1 会计造假的概述    1
1.2 会计造假的定义    2
1.3 研究内容及框架    2
1.3.1 研究内容    2
1.3.2 研究背景    2
1.3.3 研究意义    2
2 我国上市公司会计造假的现状及危害    3
2.1 我国上市公司会计造假的现状    3
2.2 上市公司会计造假的危害    4
2.2.1 对企业自身的危害    4
2.2.2 对国家的危害    4
2.2.3 对会计行业的危害    5
2.2.4 对会计行业的危害    5
3 上市公司造假的案例分析    6
3.1 万福生科造假的描述    6
3.1.1 万福生科造假回顾    6
3.1.2 万福生科造假回顾    6
3.2 万福生科会计造假的动机分析    7
3.2.1 利益驱动是其造假的直接原因    7
3.2.2 法律法规不健全让造假有机可乘    7
3.2.3 公司治理结构的缺陷为造假提供便利    8
3.2.4 中介机构放弃原则和地方政府扶持助长造假之风    8
3.2.5 造假的低成本诱导造假的发生    8
3.3 万福生科会计造假的手段分析    8
3.3.1 不提存货跌价准备    9
3.3.2 虚增大客户销售数据和应收账款    10
3.3.3 虚增预付账款    11
3.3.4 虚增在建工程    12
3.3.5 隐瞒重大事项    12
4 关于上市公司会计造假治理与整顿的建议    14
4.1 从上市公司层面探讨治理策略    14
4.2 从审计监督层面探讨治理策略    14
4.3 从会计职业道德层面探讨治理策略    15
4.4 从法律法规层面探讨治理策略    15
参考文献    16
后    记    17

[资料来源：THINK58.com]