上市公司治理结构视角下的财务报告舞弊问题探析

发布时间：2018-06-26 10:38

本文选题：上市公司 + 公司治理结构　；参考：《四川师范大学》2012年硕士论文

【摘要】：近年来国内外财务报告舞弊案频现,并有愈演愈烈之势,严重危害了证券市场的建康成长,对正常经济生活造成了不小的冲击,打击和遏制财务报告舞弊行为已刻不容缓。本文从上市公司治理结构的角度入手,分析了内外部治理结构的不完善对财务报告舞弊产生的影响,并就如何治理财务报告舞弊提出优化公司治理结构的思路。本文主要分为四部分来论述：第一部分,前言。包括选题背景和研究意义、国内外研究现状,研究思路、创新点和结构框架。第二部分,分析了公司治理结构和财务报告舞弊的基本理论,包括公司治理结构的涵义、理论基础及现状,财务报告舞弊的内涵、表现形式及危害性。第三部分,分析公司治理结构对财务报告舞弊的影响。从内部看主要有股权结构、董事会、监事会和经理层等几方面的影响,从外部看主要有资本市场、外部监管和独立审计等方面的影响。第四部分,从完善公司治理结构角度探讨治理财务报告舞弊行为的对策。提出了优化股权结构；完善董事会、独立董事、监事会制度和内部激励机制；健全委托代理机制；完善资本市场和监管环境；培育成熟经理人市场；健全独立审计制度；建立社会诚信体系等相关措施建议。
[Abstract]:In recent years, the domestic and foreign financial report fraud cases appear frequently, and become more and more serious, seriously endangering the healthy growth of the securities market, causing a great impact on the normal economic life. It is urgent to crack down and curb the financial reporting fraud. From the perspective of the governance structure of listed companies, this paper analyzes the influence of the imperfect internal and external governance structure on the financial reporting fraud, and puts forward the idea of how to optimize the corporate governance structure on how to deal with the financial reporting fraud. This article is mainly divided into four parts to discuss: the first part, preface. Including the background and significance of the topic, domestic and foreign research status, research ideas, innovation and structural framework. The second part analyzes the basic theory of corporate governance structure and financial report fraud, including the meaning, theoretical basis and present situation of corporate governance structure, the connotation, manifestation and harmfulness of financial reporting fraud. The third part analyzes the influence of corporate governance structure on financial reporting fraud. From the internal perspective there are mainly the influence of equity structure, board of directors, board of supervisors and managers, and from the outside, there are mainly the influence of capital market, external supervision and independent audit. The fourth part, from the angle of perfecting the corporate governance structure, discusses the countermeasure of the financial report fraud. It puts forward to optimize the ownership structure, perfect the board of directors, independent directors, supervisory board system and internal incentive mechanism, perfect the principal-agent mechanism, perfect the capital market and regulatory environment, cultivate the mature manager market, perfect the independent audit system; The establishment of social integrity system and other relevant measures.
【学位授予单位】：四川师范大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F231.5;F832.51

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