会计财务管理-上市公司财务舞弊的识别研究.docxVIP

PAGE PAGE IV 上市公司财务舞弊的识别研究 摘要 近来越来越多的投资者与社会公众因为资本市场上频发的重大舞弊案而深感不满，某些上市公司的舞弊行为不仅破坏了资本市场的平稳运行，并对对整个会计师行业产生了消极恶劣的波动。本文从我国上市公司财务报表舞弊的识别分析展开，分析我国上市公司财务报表舞弊的现状与解决对策。本文从财务舞弊公司舞弊年度财务报告中的相关信息入手，建立Logistic识别模型。研究发现，现金流量比率、股权集中度、资本积累率、营业收入增长率这四个指标对财务舞弊产生重要影响。最后指出，要从根源上有效地遏制和减少舞弊行为的产生，必须从规范上市公司的内部治理结构到完善公司外部环境进行全方位的综合治理，同时提出了改革相关制度的措施，以此来提高会计信息披露的真实性、相关性和可靠性。 关键词： 上市公司，财务报表，舞弊，识别 ABSTRACT In recent years, a series of serious and shocking cases of fraud broke out frequently at home and abroad, which caused great turbulence in the capital market and strong public discontent, not only seriously endangered the healthy development of the capital market, but also had a serious negative impact on the whole accounting industry. This paper mainly focuses on the identification and analysis of financial statements fraud of Listed Companies in China, analyses the current situation of financial statements fraud of Listed Companies in China, finds out the problems of financial statements fraud of Listed Companies in China, and tries to put forward countermeasures to solve financial statements fraud of Listed Companies in China. Chinas capital market is still in the initial stage of development, but in recent years, financial fraud cases not only have a serious impact on the credibility of the capital market, but also hit the confidence of stakeholders in investment, which is not conducive to the sustainable development of the capital market, so it has been highly concerned by all sectors of society. This paper starts with the relevant information in the annual financial report of financial fraud companies, and establishes a Logistic identification model. The study finds that cash flow ratio, ownership concentration, capital accumulation rate and growth rate of operating income have an important impact on financial fraud. Key words: listed companies; Financial statements; fraud 目 录 TOC \o 1-3 \h \z \u 摘要 I ABSTRACT II 第1章 绪论 1 1.1研究背景和研究意义 1 1.2相关研究文献评述 1 1.2.1 财务舞弊概