审计合谋与财务报告舞弊共生的治理机制研究

发布时间：2018-05-28 07:46

本文选题：财务报告 + 审计合谋　；参考：《东北林业大学》2007年硕士论文

【摘要】： 近年来，，特别是进入21世纪以来，国内外资本市场频繁发生的财务报告舞弊案例，很多都牵涉到注册会计师的审计合谋问题，使投资者损失惨重，市场信心降到冰点。在这样的背景下，研究审计合谋与财务报告舞弊共生、共存的现象，分析其产生的原因，探讨其治理的方法，对稳定资本市场和提高会计、审计行业的公信力有着重要的现实意义。本文在对国内外相关研究现状归纳的基础上，在经济学、管理学等有关理论的基础上，运用内外因关系原理、供需原理，采用规范研究和实证研究相结合的方法，以内外因关系原理为主线，首先分析了财务报告舞弊和审计合谋的内因，产权制度的缺陷、财务信息有效需求主体的缺失、激励机制的残缺是二者共生的外因，其中内因是二者共生的根本，外因促成了二者的耦合和互动；其次又通过一个博弈模型，进一步分析了二者共生的原因，为提出有效的治理措施作了铺垫；最后提出了治理二者共生现象的新机制，即激励约束机制。基于人具有被“激励”而不被“压榨”的特征，提出的激励约束机制，该机制重在采取激励措施，激励被监管者参与和支持监管政策的制定和实施，能弥补现行治理机制实施性差的不足，在一定程度上能够有效地治理审计合谋与财务报告舞弊共生、共存的现象。
[Abstract]:In recent years, especially since entering the 21st century, many financial report fraud cases occurred frequently in the domestic and foreign capital markets, many of which involve the audit collusion of CPA, which makes the investors lose a lot and the confidence of the market drops to the freezing point. Under this background, the phenomenon of co-existence and coexistence of audit collusion and financial report fraud is studied, the causes of its emergence are analyzed, and the methods of its governance are discussed, so as to stabilize the capital market and improve accounting. The credibility of the audit industry has important practical significance. On the basis of summarizing the current situation of domestic and foreign research, on the basis of economics, management and other related theories, this paper applies the principle of internal and external relations, the principle of supply and demand, and the method of combining normative research with empirical research. The principle of internal and external factors is the main line. Firstly, the internal causes of financial report fraud and audit collusion, the defects of property right system, the absence of the subject of effective demand for financial information, and the incomplete incentive mechanism are the external causes of their symbiosis. The internal cause is the root of their symbiosis, and the external cause promotes their coupling and interaction. Secondly, through a game model, the author further analyzes the reasons of the two symbiosis, and lays the groundwork for putting forward effective management measures. Finally, a new mechanism of controlling symbiosis between the two is put forward, that is, incentive and constraint mechanism. Based on the characteristics of being "encouraged" and not "squeezed", the proposed incentive and restraint mechanism focuses on the adoption of incentives to encourage the regulators to participate in and support the formulation and implementation of regulatory policies. It can make up for the deficiency of the implementation of the current governance mechanism, and to a certain extent, it can effectively deal with the co-existence of audit collusion and financial report fraud.
【学位授予单位】：东北林业大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.4

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