舞弊审计准则变迁对财务舞弊行为的影响研究

发布时间：2018-03-12 08:31

本文选题：财务舞弊行为　切入点：舞弊审计准则　出处：《湖南大学》2008年硕士论文　论文类型：学位论文

【摘要】： 随着我国上市公司财务舞弊行为的日益严重和由此带来的严重的经济后果,财务舞弊行为引起了广大投资者、债权人和政府主管部门以及准则制定机构的极大关注。本文从最现实也是最实际的角度出发,研究舞弊审计准则的变迁对财务舞弊行为的影响。本文首先运用委托代理理论、制度变迁理论以及舞弊动机理论阐述了舞弊审计准则与财务舞弊行为相互影响的关系。然后,以我国舞弊审计准则的变迁过程为主线,针对各个阶段财务舞弊行为显现出来不同特点进行原因分析,着重从舞弊数量、类型以及具体手段的变化趋势来解释我国舞弊审计准则变迁与财务舞弊行为变化之间的影响的关系。研究结果表明:一方面,舞弊审计准则影响财务舞弊行为的变化。另一方面,财务舞弊行为的变化推动舞弊审计准则的进一步发展与完善。在理论和实证分析的基础上,本文从三个方面提出了完善我国舞弊审计准则的建议。首先,在回顾了国外舞弊审计准则的发展历程之后,借鉴了国外舞弊审计准则的最新发展;其次,根据我国现行舞弊审计准则存在的问题,提出完善舞弊审计准则应当和会计准则的相关变化以及财务舞弊行为的最新变化联系起来;最后从舞弊审计准则实施环境存在的问题入手,提出保持注册会计师的独立性、建立公司行业数据库、加强注册会计师的法律规范等建议。
[Abstract]:With the increasingly serious financial fraud of listed companies in China and its serious economic consequences, financial fraud has caused the majority of investors. From the point of view of the most realistic and practical point of view, this paper studies the influence of the change of fraud auditing standards on financial fraud. In this paper, we first use the principal-agent theory, institutional change theory and fraud motivation theory to explain the relationship between fraud auditing standards and financial fraud, and then take the vicissitude process of China's fraud auditing standards as the main line. In view of the different characteristics of financial fraud in various stages, the reasons are analyzed, with emphasis on the amount of fraud. The change trend of type and specific means is used to explain the relationship between the change of fraud auditing standard and the change of financial fraud. The results show that: on the one hand, On the other hand, the change of financial fraud promotes the further development and improvement of the fraud auditing standard. Firstly, after reviewing the development course of foreign fraud auditing standards, the author draws lessons from the latest development of foreign fraud auditing standards. According to the problems existing in the current fraud auditing standards of our country, this paper puts forward that the perfection of the fraud auditing standards should be related to the relevant changes of accounting standards and the latest changes of financial fraud. Finally, the author puts forward some suggestions on how to maintain the independence of CPA, establish the database of company industry, and strengthen the legal norms of CPA from the point of view of the problems existing in the implementation environment of fraud auditing standards.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4;F275;F224

【参考文献】