会计舞弊行为研究

发布时间：2018-06-19 14:14

本文选题：会计舞弊 + 舞弊行为　；参考：《沈阳工业大学》2006年硕士论文

【摘要】：回顾近几年的经济生活,不难发现,出现频率最高的词汇恐怕莫过于“诚信”二字。会计舞弊则被看作是践踏诚信的祸首之一,它是人的趋利行为和特定制度背景下的产物,说到底是人们的心理动机和各种制度相碰撞的结果。由此可见,会计舞弊本质上是一种违法性的经济行为。因此当我们研究会计舞弊问题时,必须跳出公司看公司,跳出会计看会计,将公司会计行为融入社会整体结构中全方位、多角度地考虑。本文的研究主要分为四大部分:第一部分回顾国内外有关会计舞弊理论及具有更广泛意义的相关领域问题,并在前人研究的基础上,提出从理论分析角度上、识别层面上研究会计舞弊的整体思路。第二部分大胆运用文化社会学帕森斯社会进程普遍行动中四大体系演化成副体系的观点,将其分化为经济制度、政治、制度性文化、阶级这四个副体系,结合会计舞弊的自身特点,形成会计核算模式、会计监管模式、制度性文化、公司治理结构四大体系。第三部分以四大体系相互作用为分析背景,创新地运用经济心理学这门交叉学科理论,将影响会计舞弊的各项因素分为主观和客观两个层面进行分析,并依此建立了初步的指标测度体系。第四部分对主观层面进行实证检验。首先提出舞弊公司动机、人格、自信程度、操作经验及对风险所持态度的5个基本假设,之后进行实证检验,检验结果表明舞弊公司比非舞弊公司有更高的自信程度和对风险所持的偏重态度,而动机、人格、操作经验没有明显区别。全文理论分析与实证检验相互印证,控制舞弊发生的措施也起到补充的积极作用,从而给解决会计舞弊问题带来新的思路。
[Abstract]:Looking back on economic life in recent years, it is not difficult to find that the word "good faith" is the word that appears most frequently. Accounting fraud is regarded as one of the chief culprits of trampling on good faith. It is the result of people's behavior of seeking profit and the background of specific system, and it is the result of people's psychological motive and various systems collision in the end. Thus, accounting fraud is essentially an illegal economic behavior. Therefore, when we study the problem of accounting fraud, we must jump out of the company to look at the company, out of the accounting look at the accounting, corporate accounting behavior into the overall structure of society, multi-angle consideration. The research of this paper is divided into four parts: the first part reviews the theory of accounting fraud at home and abroad and related issues of wider significance, and on the basis of previous studies, puts forward that from the perspective of theoretical analysis, Identify the overall thinking of accounting fraud. The second part makes bold use of the viewpoint that the four major systems in Parsons' social process of cultural sociology evolved into sub-systems, and divided them into four sub-systems: economic system, political system, institutional culture, and class system. According to the characteristics of accounting fraud, four systems, accounting model, accounting supervision model, institutional culture and corporate governance structure, are formed. The third part takes the interaction of the four systems as the analysis background, innovatively applies the theory of economic psychology as an interdisciplinary subject, and divides the factors that affect accounting fraud into subjective and objective aspects. Based on this, a preliminary index measurement system is established. The fourth part carries on the empirical test to the subjective level. First of all, five basic assumptions about corporate motivation, personality, confidence, operational experience and attitude to risk are put forward, and then empirical tests are carried out. The results show that fraud companies have a higher degree of confidence and a more risk-oriented attitude than non-fraud companies, but there is no significant difference in motivation, personality and operational experience. The theoretical analysis and empirical test confirm each other, and the measures to control the occurrence of fraud also play a supplementary role, thus bring new ideas to solve the problem of accounting fraud.
【学位授予单位】：沈阳工业大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4

【引证文献】