财务欺诈及审计对策之研究
发布时间：2018-09-14 18:02
【摘要】：近年来世界各地不断涌现财务欺诈案件，给世界经济带来了不同程度的创伤，尤其是给证券市场的影响，更是危害深重。我国证券市场中同样存在财务欺诈的现象，不断爆出的假帐丑闻，给我国尚待完善的证券市场带来了不小的冲击。找出财务欺诈的成因，找到标本兼治的方法已经成为世界各国共同关注的课题。 财务欺诈之所以有存在空间，有其制度和道德上的因素。经济与科技的飞速发展，“新经济”时代的到来，财务欺诈手段和方式日新月异，也给我们找出解决方法设置了障碍。独立审计作为证券市场的中坚力量，应该在这场反欺诈的斗争中发挥“经济警察”的作用。如何让独立审计成为防范财务欺诈的屏障，将在本文作深入的探讨。 目前，对于财务欺诈的研究，集中在成因理论和制度防范上，大多采用规范分析的方法。本文从财务欺诈的成因分析入手，结合我国证券市场已披露案例的研究，建立财务欺诈的识别模型，提出了从独立审计的角度建立其全面防范的对策。大体分为四个部分： 第一部分，介绍了财务欺诈的含义和特征，及其与相关概念的比较，并总结了国内外有关财务欺诈理论的研究成果。 第二部分，结合我国证券市场的现状，深入分析了财务欺诈的成因。主要有外部环境制度上的缺失因素，也存在企业内部治理结构缺陷的影响。尤其在我国特殊的市场体制下，财务欺诈更是有他自身形成的诱因。 第三部分，通过对我国上市公司财务欺诈的案例的研究，发现其造假手法主要集中在，虚拟资产，利用关联交易，会计政策的选择，资产置换和遗漏主要披露上。针对上述欺诈手段总结了一些识别欺诈经验分析方法，并对利润造假的识别模型进行了实证分析。 第四部分，阐述了从独立审计的角度，，建立应对财务欺诈的防范体系的对策。包括对独立审计外部环境的治理，事务所内部质量管理的强化，以及审计项目实施过程中审计对策。
[Abstract]:In recent years, the emergence of financial fraud cases in various parts of the world has brought different degrees of trauma to the world economy, especially to the impact on the securities market, which is even more harmful. The phenomenon of financial fraud also exists in the securities market of our country. Finding out the causes of financial fraud and finding ways to deal with both symptoms and symptoms has become a common concern all over the world. There are institutional and moral factors for the existence of financial fraud. With the rapid development of economy and science and technology, the arrival of "new economy" era, and the rapid change of financial fraud means and ways, it has also set up obstacles for us to find solutions. As the backbone of the securities market, independent audit should play the role of "economic police" in the fight against fraud. How to make independent audit a barrier against financial fraud will be discussed in this paper. At present, the research on financial fraud focuses on the cause of formation theory and system prevention, most of them adopt the method of normative analysis. Based on the analysis of the causes of financial fraud and the study of the cases disclosed in China's securities market, this paper establishes the identification model of financial fraud, and puts forward some countermeasures to prevent it from the angle of independent audit. It is divided into four parts: the first part introduces the meaning and characteristics of financial fraud and its comparison with related concepts. And summarized the domestic and foreign related financial fraud theory research results. The second part, combined with the current situation of China's securities market, in-depth analysis of the causes of financial fraud. There are main external environmental system deficiencies, but also the impact of internal governance structure defects. Especially in our country's special market system, financial fraud has its own inducement. In the third part, through the case study of financial fraud of listed companies in our country, we find that the methods of fraud mainly focus on virtual assets, related party transactions, the choice of accounting policies, asset replacement and omission of the main disclosure. Some empirical analysis methods of fraud identification are summarized, and the identification model of profit fraud is analyzed empirically. The fourth part, elaborated from the independent audit angle, establishes to deal with the financial fraud prevention system countermeasure. It includes the governance of the external environment of independent audit, the strengthening of internal quality management of the firm, and the audit countermeasures during the implementation of the audit project.
【学位授予单位】：武汉理工大学
【学位级别】：硕士
【学位授予年份】：2004
【分类号】：F239.4
本文编号：2243460
[Abstract]:In recent years, the emergence of financial fraud cases in various parts of the world has brought different degrees of trauma to the world economy, especially to the impact on the securities market, which is even more harmful. The phenomenon of financial fraud also exists in the securities market of our country. Finding out the causes of financial fraud and finding ways to deal with both symptoms and symptoms has become a common concern all over the world. There are institutional and moral factors for the existence of financial fraud. With the rapid development of economy and science and technology, the arrival of "new economy" era, and the rapid change of financial fraud means and ways, it has also set up obstacles for us to find solutions. As the backbone of the securities market, independent audit should play the role of "economic police" in the fight against fraud. How to make independent audit a barrier against financial fraud will be discussed in this paper. At present, the research on financial fraud focuses on the cause of formation theory and system prevention, most of them adopt the method of normative analysis. Based on the analysis of the causes of financial fraud and the study of the cases disclosed in China's securities market, this paper establishes the identification model of financial fraud, and puts forward some countermeasures to prevent it from the angle of independent audit. It is divided into four parts: the first part introduces the meaning and characteristics of financial fraud and its comparison with related concepts. And summarized the domestic and foreign related financial fraud theory research results. The second part, combined with the current situation of China's securities market, in-depth analysis of the causes of financial fraud. There are main external environmental system deficiencies, but also the impact of internal governance structure defects. Especially in our country's special market system, financial fraud has its own inducement. In the third part, through the case study of financial fraud of listed companies in our country, we find that the methods of fraud mainly focus on virtual assets, related party transactions, the choice of accounting policies, asset replacement and omission of the main disclosure. Some empirical analysis methods of fraud identification are summarized, and the identification model of profit fraud is analyzed empirically. The fourth part, elaborated from the independent audit angle, establishes to deal with the financial fraud prevention system countermeasure. It includes the governance of the external environment of independent audit, the strengthening of internal quality management of the firm, and the audit countermeasures during the implementation of the audit project.
【学位授予单位】：武汉理工大学
【学位级别】：硕士
【学位授予年份】：2004
【分类号】：F239.4
【引证文献】
相关硕士学位论文 前3条
1 周云;我国高新技术企业管理层舞弊审计方法研究[D];天津财经大学;2008年
2 张大翠;基于舞弊行为的审计策略与方法研究[D];苏州大学;2008年
3 朱彦儒;我国上市公司管理层舞弊内部审计研究[D];天津财经大学;2012年
本文编号：2243460
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