财务报告舞弊的预兆分析研究

发布时间：2019-01-07 10:10

【摘要】：财务报告舞弊给全球经济造成的损害之大是有目共睹的。随着财务报告结构越来越复杂、商业竞争越来越激烈,舞弊也变得越来越难以侦破。治理财务报告舞弊成为一项极其复杂艰巨的系统工程,涉及公司治理结构的完善、投资者素质的提升、中介机构的执业素质和职业能力的提高、会计准则和审计准则的完善等方方面面的措施。对于投资者而言,目前最现实也是最实际的问题,就是学会对种种纷繁复杂的财务报告舞弊进行识别与分析,以使自己在对大环境的“无可奈何”下尽可能降低自身的风险和损失。财务报告舞弊分析与识别框架下的基础环节之一就是对财务报告舞弊进行预兆分析。即:通过对影响公司绩效的各种舞弊环境的预兆信号进行分析,找出可能存在的影响财务报表真实性的环境信号和证据,以此判断其存在财务报告舞弊的可能性和严重性。纵观20世纪80年代之后的几十年发生的中外典型财务报告舞弊案例,无论舞弊手段多高明,都会漏出作假的蛛丝马迹。把影响财务报告真实性的环境信号和证据加以系统化形成一个财务报告舞弊预兆分析体系,加强财务报告舞弊行为曝光前的打假工作,将防、堵、查、处联为一体,将有益于将舞弊行为尽早的扼杀在摇篮中。
[Abstract]:The damage to the global economy caused by financial reporting fraud is obvious to all. As financial reporting structure becomes more and more complex, business competition becomes more and more fierce, fraud becomes more and more difficult to detect. The management of financial report fraud has become an extremely complicated and arduous system project, involving the perfection of corporate governance structure, the improvement of investor's quality, the improvement of intermediary organization's practicing quality and professional ability. Accounting standards and audit standards and other aspects of the improvement of measures. For investors, the most realistic and practical problem at present is to learn to identify and analyze a variety of complex financial reporting fraud. In order to reduce their risk and loss as much as possible under the circumstances of "helpless". One of the basic links in the frame of financial reporting fraud analysis and identification is to analyze the financial reporting fraud. Namely: through the analysis of the warning signals of various kinds of fraud environment which affect the performance of the company, we can find out the environmental signals and evidence that may affect the authenticity of the financial statements, and judge the possibility and seriousness of the existence of the fraud in the financial statements. Looking at the typical financial report fraud cases in China and foreign countries after the 1980s, no matter how good the fraud means, it will leak out the clues of fraud. Systematizing the environmental signals and evidence that affect the authenticity of financial reports to form a financial reporting fraud precursor analysis system, strengthening the work of cracking down on fraud before the disclosure of financial reporting fraud, and combining prevention, plugging, investigation and handling, It would be useful to stifle fraud as early as possible in the cradle.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4

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