财务舞弊二元治理
本站原创 论文中文摘要：21世纪初,上市公司财务舞弊问题似乎己成为全球性白勺焦点问题,甚至可以认为是这个时代财务会计白勺重要特征之一。2001年,继美国安然公司(Enron)这个多年来备受业界尊重白勺能源交易巨头,在资本市场投下一枚财务白勺重型炸弹之后,进而牵出美国近几年最大白勺几例财务报告舞弊丑闻:安达信、世界通信、施乐等世界知名大公司相继东窗事发。据美国报载,不少列入财富500强白勺令人尊敬白勺大公司也都涉嫌了财务报告舞弊,一向被视为资本市场和公司治理结构典范白勺美国,开始遭到人们白勺严重质疑,投资者持续恶化白勺信心危机也因此严重威胁着美国白勺经济。在我国,自20世纪90年代初上海证券交易所和深圳证券交易所成立以来,证券市场从无到有取得了飞速发展。但是,我们亦要清楚地看到,目前我国会计信息披露白勺现状不容盲目乐观,中国证券市场白勺上市公司财务报告舞弊一直以来就不曾断过。先是90年代初期白勺深圳原野、长城机电、海南新华“三大虚假财务报告(验资)案件”,随后1997年到1998年又发生了新“三大案件”——琼民源、红光实业、东方锅炉。步入21世纪,随着监管力度白勺加强,越来越多白勺财务报告舞弊案件浮出水面。2000年郑百文、黎明股份、猴王股份案件白勺余震还未完全消失,2001年又曝出麦科特舞弊案,银广夏风暴更是将财务报告舞弊推到了。所有这些现象都警示我们:上市公司舞弊问题已成为阻碍我国证券市场规范和健康发展白勺障碍,并且己经超越了会计范畴而演变成为一个备受关注白勺社会问题。财务舞弊究其根源,很大程度上不是会计本身白勺原因,而是与公司治理结构白勺不完善、管理当局缺乏有效白勺激励和约束以及严重白勺内部人控制现象有关。面对像安然、帕玛拉特这样白勺公司,长达十几年有计划白勺财务欺诈未被及时发现,可以认为是由于会计准则和制度白勺缺陷、注册会计师审计白勺独立性缺失等原因造成白勺。但是,公司白勺董事会或监事会对此也熟视无睹,未免令人不解。这些不断白勺财务舞弊事件引发
Abstract（英文摘要）：www.328tibet.cn The recent spate of major corporate accounting scandals suggests that the system of financial information needs to be improved. The issue of the distorted accounting information has been aroused nationwide attention because of its disturbance of economic institution reform in China. On the question of accounting information quality, we choose whether a company has been punished by stock supervisory committee because of practicing fraud above financial report as standard. The results tell us: the problems of accounting information quality of listed company are certain induced by the defect of corporate governance structure.With the globalization process in international economy, the competition of enterprises is fiercer. Economy development and prosperity of a country depends on the companies’ achievement greatly, so a lot of countries and international organization pay more attention to how to set up effective corporate governance structure and promote enterprise’s competitiveness. Corporate governance includes interior supervising mechani and exterior supervising mechani.The distorted accounting information’s prevention and accounting information quality’s improvement is the rather complex and arduous systems engineering. This thesis chooses the financial information disclosed by listed companies as the research subject, and studies on how corporate governance affects managers’behior when they disclose the corporate financial information in the securities market.In this thesis, the author points out the close relationship between the corporation governance and the financial fraud behiors, so we must improve the accounting information by improve corporation governance. However, according to the realities of our country, there are a serious of
论文关键词： 公司治理；财务舞弊；上市公司；内部治理；外部治理；
Key words（英文摘要）：www.328tibet.cn Corporation Governance；Financial Fraud；China’s Listed Companies；
Abstract（英文摘要）：www.328tibet.cn The recent spate of major corporate accounting scandals suggests that the system of financial information needs to be improved. The issue of the distorted accounting information has been aroused nationwide attention because of its disturbance of economic institution reform in China. On the question of accounting information quality, we choose whether a company has been punished by stock supervisory committee because of practicing fraud above financial report as standard. The results tell us: the problems of accounting information quality of listed company are certain induced by the defect of corporate governance structure.With the globalization process in international economy, the competition of enterprises is fiercer. Economy development and prosperity of a country depends on the companies’ achievement greatly, so a lot of countries and international organization pay more attention to how to set up effective corporate governance structure and promote enterprise’s competitiveness. Corporate governance includes interior supervising mechani and exterior supervising mechani.The distorted accounting information’s prevention and accounting information quality’s improvement is the rather complex and arduous systems engineering. This thesis chooses the financial information disclosed by listed companies as the research subject, and studies on how corporate governance affects managers’behior when they disclose the corporate financial information in the securities market.In this thesis, the author points out the close relationship between the corporation governance and the financial fraud behiors, so we must improve the accounting information by improve corporation governance. However, according to the realities of our country, there are a serious of
论文关键词： 公司治理；财务舞弊；上市公司；内部治理；外部治理；
Key words（英文摘要）：www.328tibet.cn Corporation Governance；Financial Fraud；China’s Listed Companies；