胡广毕业论文一稿.docVIP

JIU JIANG UNIVERSITY 毕 业 论 文 题 目 我国资本市场舞弊的审计对策分析 英文题目 Auditing Countermeasures of Chinas capital market fraud 院 系 会计学院 专 业 会计学 姓 名 胡广 班级学号 11118020452 指导教师 张梦梦 二零一四年十二月  摘 要 从1979年改革开放到现在我国资本市场短短35年，达到了许多国家几十年甚至上百年才能实现的规模，取得了不少成功经验。但是也存在着众多的问题，从银广夏开始到达尔曼再到科龙电器等等舞弊行径的发生严重干扰了我国证券市场的经济秩序使投资者丧失了信心和积极性歪曲了企业的价值损害了国家的利益阻碍资本市场的发展。面对财务报告舞弊的如此危害对其研究已成为理论界和实务界关注的焦点  ABSTRACT From 1979 to the present reform and opening up of Chinas capital market， a short 35 years， reaching many countries for decades or even centuries to achieve scale， made a lot of successful experience. But there are also a large number of issues， from Yinguangxia began to Dahlman then Kelon and so corrupt acts take place， seriously interfere with the economic order， Chinas securities market， investors lose confidence and enthusiasm， distorted value of the business to the detriment of the country， hinder the development of the capital market. Faced with such hazards financial reporting fraud， has become the focus of the research theory and practice of great concern emerging trend， fraud has become a hot issue in todays society， the frequent occurrence of fraud， resulting in a lack of integrity of the capital markets . The existence of capital market credit crisis， serious harm to the market order， crack down hurt investor confidence， leading to the market downturn. The downturn in the market has led to difficulties in financing， corporate margins， and later lead to a new fraud， thus forming a vicious cycle. Especially in recent years， a number of listed companies in more subtle malpractice and fraud trends universal existence. Fraud of listed companies should pay sufficient attention to a careful analysis of its corrupt practic