财务报表舞弊的影响因子研究

发布时间：2018-03-22 13:34

本文选题：财务报表舞弊　切入点：舞弊需要　出处：《山东财经大学》2013年硕士论文　论文类型：学位论文

【摘要】：我国资本市场财务报表舞弊层出不穷、丑闻迭起。由最初的深圳原野、长城机电、海南新华三大财务舞弊案到随后的琼民源、达尔曼及银广夏的虚幻神话，再到最近的四川长虹财务门、张裕的六年假账、兰州三毛实业，财务报表舞弊行为已经成长为市场经济发展中的一颗毒瘤，威胁着资本市场的正常运行与发展。财务报表舞弊问题的研究成为一个重要而紧迫的课题。本文采取规范分析和实证研究相结合的研究方法，尝试性地选择了传统经济学、行为经济学、信息经济学和产权经济学等作为研究的理论分析工具，结合我国企业的实际情况，从会计学、管理学、法学、心理学及经济学等多个角度，对财务报表舞弊的形成机理进行深入探究，采取演绎逻辑推理的方法，首次提出我国财务报表舞弊的三因子：舞弊需要、舞弊环境和舞弊抉择，从而为研究企业财务报表舞弊治理对策提供了新的思路。本文选取1999年至2010年被证监会、深交所、上交所公开处罚的72家上市A股公司作为舞弊研究样本，，对舞弊需要和舞弊环境两个因子进行实证检验。最后，提出相应的治理建议。本文的研究存在以下不足：（1）样本的数量不够大；（2）由于舞弊的暴露存在滞后性，不能保证控制样本公司在所选的时间段内一定是未实施舞弊的；（3）对于多次舞弊或连续舞弊的公司，只选取舞弊公司首次实施舞弊的当年作为舞弊年度，可能会错失典型的、重大的舞弊样本；（4）对于模型中指标的选取仅是基于理论分析，没有进行实证检验。
[Abstract]:The financial statements fraud of China's capital market. From the initial scandal repeatedly emerge in an endless stream, the wilderness of Shenzhen, the Great Wall electrical, Hainan Xinhua three financial fraud to the subsequent qiongminyuan, diamond and Yinguangxia illusory mythology, and then to Sichuan Changhong financial door recently, Changyu six years accounting, Lanzhou Sanmao Industrial, financial statement fraud has grown into a malignant tumor in the development of market economy, threatening the normal operation and development of the capital market. The research of financial statement fraud problem has become an important and urgent task.
This paper adopts the research methods of normative analysis and empirical research, try to choose the traditional economics, behavioral economics, information economics and property economics as the theoretical analysis tool, combined with the actual situation of Chinese enterprises from the accounting, management science, law, psychology and economics perspectives, the formation mechanism of the financial statements fraud in-depth research, adopt the method of deductive logic reasoning is put forward for the first time in China, three factors of financial statement fraud: fraud, fraud and fraud decision environment, which provides a new idea for the research of enterprise financial statements fraud countermeasures. The paper selected from 1999 to 2010 by the Commission, Shenzhen, Shanghai the public punishment of the 72 listed A shares of the company as research samples for fraud, an empirical test of two factors of fraud and fraud. Finally, put forward the corresponding Advice on governance.
This paper studies the following deficiencies: (1) the number of samples is not big enough; (2) due to fraud exposure lag, can not guarantee the control of Sample Firms in the selected time period inside must be without the implementation of fraud; (3) for repeatedly fraud or continuous fraud companies, fraud companies only selected the first implementation of fraud as the fraud year, may miss the classic, major fraud samples; (4) for the selection of indicators inthe model is based on the theoretical analysis, without empirical test.

【学位授予单位】：山东财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F832.51

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