财务报告虚假与审计

发布时间：2018-02-22 01:40

本文关键词： 内部审计后续审计审计委员会信息系统审计模式　出处：《东北财经大学》2005年硕士论文　论文类型：学位论文

【摘要】：近年来，国际国内不断爆出会计丑闻，从90年代的深圳原野到90年代末的琼民源、郑百文、红光实业、东方锅炉再到银广厦事件等等一系列的会计造价风靡一时，给决策投资者，亦给社会造成了莫大的损失，为保护投资者尤其是小投资者的利益，维护市场的“三公原则”，会计界企业商业界各界人士对此进行了研究、探讨。治理会计造假行为、提高会计信息质量已成为政府及会计界的重大研究课题。2002年4月份中国审计学会与光华管理学会联合举办了“虚假财务报告审计与监管”专题讨论会，就这个课题进行了探讨。内容主要是：虚假财务报告的危害性，虚假财务报告的成因，防止虚假财务报告的对策。本人从这个角度出发写了本文。论文第一部分通过众多实例指出了财务报告虚假所带来的恶性影响，从而指出了解决这一问题的迫切性。哲学家黑格尔说过：“凡是存在的就是合理的。”佛语亦云：有因必有果，有果必有因，财务报告虚假自是有其存在的主客观原因。论文第二部分从根本原因入手，阐述了这种现象存在的不可消除性；随之从内部(主要是企业自身的原因)、外部(主要是审计方面的原因)原因两方面分析了财务报告虚假产生的缘由。论文第三部分主要是结合众家之长针对第二部分的原因从审计方面提出解决财务报告虚假的对策。第三部分根据审计理论的几个组成部分，分别从审计环境、审计类别、审计操作理论三方面提出了一系列的解决方法．审计环境上主要是从《注册会计师法》，，加强风险导向审计理论进程，建立企业审计委员会三方面加以阐述，以期在审计大的环境上对抑制财务报告虚假产生作用；审计类别理论上主要从审计的基本分类之内部审计方面阐述；审计操作理论中主要论述了审计收费制度的改进，提出了信息系统审计模式。论文的书写主要是理论为主，从审计理论方面加以阐述解决财务报告虚假的对策。其中论文第三部分提出的信息系统审计模式是笔者结合自己的第一专业试图从借助信息技术进行高精度的财务分析，从而为更精确的审计提供服务。
[Abstract]:In recent years, international and domestic accounting scandals have been constantly popping up. From Shenzhen Plains in 90s to Qiong Minyuan, Zheng Baiwen, Hongguang Industry, Dongfang Boiler to Yinguangxia incident, and so on, a series of accounting costs are all the rage for a while. In order to protect the interests of investors, especially small investors, and to safeguard the "three common principles" of the market, people from all walks of life in the accounting field, enterprises and businesses have studied this issue. How to deal with accounting fraud, Improving the quality of accounting information has become a major research topic for the government and accounting circles. In April 2002, the China Audit Society and Guanghua Institute of Management jointly organized a symposium on "auditing and Supervision of false Financial reports". This paper probes into this subject. The main contents are: the harmfulness of false financial report, the cause of false financial report, and the countermeasures to prevent false financial report. I have written this article from this angle. The first part of the thesis points out the malignant influence brought by false financial report through many examples, and points out the urgency of solving this problem. The philosopher Hegel once said: "what exists is reasonable." There must be reasons for the existence of false financial statements. The second part of the paper starts with the root causes, and expounds the existence of this phenomenon can not be eliminated; Then from the internal (mainly the enterprise's own reason, the external (mainly the audit aspect's reason) cause two aspects analysis the financial report false cause. The third part of the paper is mainly aimed at the second according to the strong points of the family. Part of the reasons from the audit aspects of the solution to the false financial statements. The third part according to the audit theory of several components, This paper puts forward a series of solutions from three aspects: audit environment, audit category and audit operation theory. The audit environment is mainly from "CPA Law" to strengthen the process of risk-based audit theory. The establishment of three aspects of the enterprise audit committee to be elaborated in order to control the financial statements false in the audit environment, the audit category is mainly from the internal audit of the basic classification of audit; The audit operation theory mainly discusses the improvement of audit charge system, and puts forward the information system audit mode. The writing of the thesis is mainly theoretical. In the third part of the paper, the information system audit model is proposed, which is the author tries to carry out high-precision financial analysis with the help of information technology in combination with his first major. To provide services for more accurate audits.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.4

【引证文献】