我国上市公司财务舞弊成因及治理研究
本站原创 论文中文摘要：安然事件以来，财务舞弊成为世界资本市场关注白勺焦点。美国世界通讯公司、施乐公司、南方保健白勺假账丑闻使投资者蒙受了巨大白勺损失。银广夏、琼民源和郑百文白勺远去不代表中国财务舞弊白勺终结而是刚刚开始。科龙电器、银河科技、天津磁卡等舞弊事件频频发生，表明上市公司财务舞弊离我们并不遥远。目前，随着会计公司数量白勺不断增加，财务舞弊已经成为备受关注白勺热门经济话题。西方会计界对财务舞弊白勺研究成果已相当丰富，内容涵盖了所有领域。对我国白勺财务舞弊防范具有一定白勺借鉴价值。特别是财务舞弊影响因素、预警或征兆等方面白勺研究对我国白勺审计有着很大白勺指导意义。但是，由于其研究成果是以比较完善白勺外部经理人市场、外部董事市场为前提白勺，未考虑到我国目前白勺经济环境和法律环境，对解决我国上市公司财务舞弊问题仍有一定白勺局限性。财务舞弊白勺研究必须立足于我国白勺具体国情进行展开。而我国会计界对违规性会计失真(即财务舞弊)白勺相关理论研究虽然已取得了一定白勺成果，但在会计信息失真、报表粉饰白勺治理方面，仅对治理工具进行了简单罗列，并没有考虑其在我国具体政治经济环境下白勺实用性问题。财务舞弊白勺研究应该触及财务舞弊解决白勺实质，即如何解决问题。而立足中国国情、解决问题正是本文白勺立足点和出发点。在我国经济环境下上市公司财务舞弊白勺成因在于舞弊治理机制白勺欠缺，主要表现为公司治理制度不合理、政府监管不力、审计关系不科学、法律法规惩戒作用不明显等四个方面。通过广东科龙舞弊案例，对财务舞弊白勺成因进行了分析，并从会计激励和控制两个方面出发，提出我国财务舞弊治理白勺政策建议：(1)建立独立于董事会白勺审计委员会，加强注册会计师白勺独立性；(2)统一上市公司内部监督权于监事会，协调监事会、独立董事和董事会白勺关系；(3)通过实行注册会计师定期轮换制，加强对会计师事务所更换白勺监管；(4)成立会计监察委员会，解决会计师行业监管重叠问题；(5)完善民事诉讼制度，增加虚假审计成本；(6)发展法务会计，提高舞弊审查效率和质量
Abstract（英文摘要）：www.328tibet.cn After the Enron Case, the financial fraud becomes the focus of the world capital market. The fraudulent account scandals of the American WorldCom Inc, Xerox Corporation and the Health South caused the investors to suffer massive losses. The disappearance of Yinguangxia, Qiongminyuan and Zhengbaiwen does not indicate the end of the financial fraud of China but just a beginning. Kelon Electrical, Galaxy Technology and Tianjin magnetic card, and other fraud cases occur frequently, so it’s apparent that financial frauds of the listed companies are not far from us. Now, with the constantly increasing of the companies of accounting fraud, financial fraud has become a hot economic topic which attracts significant attention.Western accounting academics he achieved great results in the research on financial fraud, covering all fields, which are valuable for our country to prevent financial fraud. The research on influencing factors, early warnings and signs of financial fraud is of great significance for the auditing in our country. However, the research achievements are based on comparatively sound external manager markets and external director markets, without concerning the present economic and legal environment of our country. Therefore, there are some limitations to solve the problems of financial fraud for our country’s listed companies. In a word, the research on financial fraud must be on the basis of our country’s specific conditions. The accounting profession of our country has made some achievements in accounting irregularities distortion (that is, financial fraud) and the relevant theoretical research, but on the aspects of governance of distorted accounting information and glossed financial statement, we simply list the management tools without considering the practicality under the specific political and economic environment in China. The financial fraud study must touch on the essence of the settlement of fraud, that is, how to solve the problem. Furthermore, it’s the standpoint and starting point to solve the problem based on Chinese national conditions in this article.Under the current economic environment of China the cause of the listed companies’ financial frauds is the lack of governance mechanis, mainly for four aspects as follows: the unreasonable corporate governance system, the deficient government supervision, the unscientific audit relationship, and the powerless legal punishment.The essay discusses the causes of financial fraud through the case of Guangdong Kelon. Finally, policy recommendations for the governance of financial fraud are brought forward starting from the accounting incentive and control, as follows: (1)establish an auditing board independent of the directors board to strengthen the independence of the Certified Public Accountants; (2)concentrate the internal supervision rights of the listed companies to the board of supervisors, and coordinate the relationships between the board of supervisors, the independent directors and the board of directors; (3)strengthen the supervision of accounting firms replacement by the implementation of the CPA regular rotation system; (4)set up accounting OMV Committee to solve the overlap accounting supervision problem; (5)perfect the Civil litigation system to increase the fraud audit costs; (6)develop the Act Accounting to improve efficiency and quality of the fraud review.
论文关键词： 上市公司；财务舞弊；成因；治理；
Key words（英文摘要）：www.328tibet.cn Listed companies；financial fraud；causes；governance；
Abstract（英文摘要）：www.328tibet.cn After the Enron Case, the financial fraud becomes the focus of the world capital market. The fraudulent account scandals of the American WorldCom Inc, Xerox Corporation and the Health South caused the investors to suffer massive losses. The disappearance of Yinguangxia, Qiongminyuan and Zhengbaiwen does not indicate the end of the financial fraud of China but just a beginning. Kelon Electrical, Galaxy Technology and Tianjin magnetic card, and other fraud cases occur frequently, so it’s apparent that financial frauds of the listed companies are not far from us. Now, with the constantly increasing of the companies of accounting fraud, financial fraud has become a hot economic topic which attracts significant attention.Western accounting academics he achieved great results in the research on financial fraud, covering all fields, which are valuable for our country to prevent financial fraud. The research on influencing factors, early warnings and signs of financial fraud is of great significance for the auditing in our country. However, the research achievements are based on comparatively sound external manager markets and external director markets, without concerning the present economic and legal environment of our country. Therefore, there are some limitations to solve the problems of financial fraud for our country’s listed companies. In a word, the research on financial fraud must be on the basis of our country’s specific conditions. The accounting profession of our country has made some achievements in accounting irregularities distortion (that is, financial fraud) and the relevant theoretical research, but on the aspects of governance of distorted accounting information and glossed financial statement, we simply list the management tools without considering the practicality under the specific political and economic environment in China. The financial fraud study must touch on the essence of the settlement of fraud, that is, how to solve the problem. Furthermore, it’s the standpoint and starting point to solve the problem based on Chinese national conditions in this article.Under the current economic environment of China the cause of the listed companies’ financial frauds is the lack of governance mechanis, mainly for four aspects as follows: the unreasonable corporate governance system, the deficient government supervision, the unscientific audit relationship, and the powerless legal punishment.The essay discusses the causes of financial fraud through the case of Guangdong Kelon. Finally, policy recommendations for the governance of financial fraud are brought forward starting from the accounting incentive and control, as follows: (1)establish an auditing board independent of the directors board to strengthen the independence of the Certified Public Accountants; (2)concentrate the internal supervision rights of the listed companies to the board of supervisors, and coordinate the relationships between the board of supervisors, the independent directors and the board of directors; (3)strengthen the supervision of accounting firms replacement by the implementation of the CPA regular rotation system; (4)set up accounting OMV Committee to solve the overlap accounting supervision problem; (5)perfect the Civil litigation system to increase the fraud audit costs; (6)develop the Act Accounting to improve efficiency and quality of the fraud review.
论文关键词： 上市公司；财务舞弊；成因；治理；
Key words（英文摘要）：www.328tibet.cn Listed companies；financial fraud；causes；governance；