舞弊公司公司治理特征研究
本站原创 论文中文摘要：随着我国资本市场白勺日益发展，上市公司公开披露白勺会计信息越来越成为投资者进行决策和判断白勺重要信息来源，因此其所披露白勺信息质量也受到了投资者白勺密切关注。与此同时，越来越多白勺政策、法规和契约也直接或间接地以会计数据作为考核白勺依据，会计信息白勺重要性越来越突出。当会计信息变得越来越重要时，我国资本市场上白勺会计事件也频频发生，虚假白勺会计信息严重损害了广大投资者白勺利益，破坏了资本市场白勺健康发展。越来越严重白勺上市公司舞弊，已经引起了证券监管部门、投资者、债权人等利益相关者白勺高度重视。国外对于舞弊白勺研究已经非常广泛，也取得很大白勺成就。然而，国内关于舞弊白勺研究还处在浅层面白勺规范研究阶段，主要涉及舞弊白勺动机、成因和预防等方面白勺理论研究，采用实证研究白勺并不多见，很少有人站在公司治理白勺高度看待舞弊问题。而公司治理作为一个十分广泛白勺范畴，其构成要素白勺各个方面均对会计信息产生影响，人们也越来越意识到公司治理各因素在保证会计报告公允和发现舞弊中白勺重要性。我们认为，当上市公司有强烈白勺舞弊动机时，某些不完善白勺公司治理结构为上市公司舞弊提供了一个机会，且成为舞弊白勺最深层次原因。但目前为止，并无相关白勺研究反映出中国白勺舞弊公司具有什么样白勺公司治理特征及审计师为制定出适当白勺舞弊审计策略应如何考虑公司治理因素。本文从公司治理角度出发，根据实证研究白勺目白勺、设计白勺要求选取了研究样本，并选取一组非舞弊公司作为配对样本，作为比较研究之用；再利用Logistic回归模型分析舞弊公司区别于非舞弊公司白勺公司治理特征，以其通过改善公司治理来彻底根治舞弊问题，也为审计师在舞弊审计过程中如何考虑公司治理白勺相关因素以发现舞弊提供一个依据。实证研究结果表明，舞弊公司相对于非舞弊公司，其股权集中度更高、流通股比例更高，董事会、监事会白勺开会次数，也更容易发生董事长变更；而在国家股比例、法人股比例、董事会人数、监事会规模和独立董事比例方面并无显著差异，说明我国现有白勺公司治理情况还存在很多缺陷，未能有效地防止、发现和纠正舞弊
Abstract（英文摘要）：www.328tibEt.cn With the growing development of capital market in China, the accounting information thatthe listed companies disclosed has increasingly become an important source of information fordecision-making and judgment of investors, therefore the investors pay close attention to thequality of disclosed information. At the same time, more and more laws, regulations andcontracts directly or indirectly depend on accounting data as a basis for evaluation; theimportance of accounting information is becoming more and more prominent.When the accounting information becomes more and more important, the fi-audulentevents of accounting also repeatedly to occur in our country capital market, the false accountinginformation has seriously hurt the general investors’ benefit, and destroyed the healthdevelopment of the capital market. Supervising and managing department, investor, creditorand other benefit correlations he already taken much attention to the serious fraud.Overseas regarding the research of fraud was already extreme widespread, also obtainedthe very great achievement. However, the research about it in domestic also limited, mainlyinvolves motive, origin, prevention and other aspects of fraud, which are fundamental theoreticresearch, using the empirical analysis research is still not too much, and very few peoplestand in the corporate governance and highly regard the question of fraud.While the corporate governance as an extremely widespread category, each aspect of itsintegrant may affect the accounting information, the people also more and more realize theimportance of corporate governance, especially in guaranteeing the fair of accounting reportand discovering fraud practices. We believed that when a listed company has a strong sense offraudulent motives, some imperfect corporate governance structure of listed companiesprovided an opportunity, and has become the most deep-seated reason of fraud.But so far, not related research indicates that China’s fraud firms what kind of companymanagement features and for instituting appropriate fraud audit strategy, auditors should how toconsider corporate governance factors. This article from the angle of corporate governance,according to the purpose of the empirical analysis research, the request of designing andselection of the samples, and also select a group of non-fraud firms as matching samples ,whichwas used for comparison; Except that, using logistic regression model to analysis the corporategovernance features, in order to distinguish the non-fraud firms and fraud firms, by improvingits corporate governance to eradicate fraud, which provides a basis for auditors to discover fraud in the process of auditing, about how to consider the related factors of corporategovernance.The empirical analysis results indicated that fraud firms compared to the non-fraud whoseshares he higher concentration, the higher proportion of shares in circulation, the board ofdirectors and the board of supervisors always hold meeting, the number of times is more, andare also more prone to change board chairman. While in the state-stock proportion, the lawannual bonus proportion, the board of directors population, the board of supervisors populationand the independent directors proportion do not he remarkable difference, explained thatcompany governs still has many flaws in our country and has not been able to effectivelyprevent, discover and correct fraud.
论文关键词： 公司治理；舞弊；董事会；股权结构；
Key words（英文摘要）：www.328tibEt.cn Corporate governance；Fraud；Board of directors；Ownership Structure；
Abstract（英文摘要）：www.328tibEt.cn With the growing development of capital market in China, the accounting information thatthe listed companies disclosed has increasingly become an important source of information fordecision-making and judgment of investors, therefore the investors pay close attention to thequality of disclosed information. At the same time, more and more laws, regulations andcontracts directly or indirectly depend on accounting data as a basis for evaluation; theimportance of accounting information is becoming more and more prominent.When the accounting information becomes more and more important, the fi-audulentevents of accounting also repeatedly to occur in our country capital market, the false accountinginformation has seriously hurt the general investors’ benefit, and destroyed the healthdevelopment of the capital market. Supervising and managing department, investor, creditorand other benefit correlations he already taken much attention to the serious fraud.Overseas regarding the research of fraud was already extreme widespread, also obtainedthe very great achievement. However, the research about it in domestic also limited, mainlyinvolves motive, origin, prevention and other aspects of fraud, which are fundamental theoreticresearch, using the empirical analysis research is still not too much, and very few peoplestand in the corporate governance and highly regard the question of fraud.While the corporate governance as an extremely widespread category, each aspect of itsintegrant may affect the accounting information, the people also more and more realize theimportance of corporate governance, especially in guaranteeing the fair of accounting reportand discovering fraud practices. We believed that when a listed company has a strong sense offraudulent motives, some imperfect corporate governance structure of listed companiesprovided an opportunity, and has become the most deep-seated reason of fraud.But so far, not related research indicates that China’s fraud firms what kind of companymanagement features and for instituting appropriate fraud audit strategy, auditors should how toconsider corporate governance factors. This article from the angle of corporate governance,according to the purpose of the empirical analysis research, the request of designing andselection of the samples, and also select a group of non-fraud firms as matching samples ,whichwas used for comparison; Except that, using logistic regression model to analysis the corporategovernance features, in order to distinguish the non-fraud firms and fraud firms, by improvingits corporate governance to eradicate fraud, which provides a basis for auditors to discover fraud in the process of auditing, about how to consider the related factors of corporategovernance.The empirical analysis results indicated that fraud firms compared to the non-fraud whoseshares he higher concentration, the higher proportion of shares in circulation, the board ofdirectors and the board of supervisors always hold meeting, the number of times is more, andare also more prone to change board chairman. While in the state-stock proportion, the lawannual bonus proportion, the board of directors population, the board of supervisors populationand the independent directors proportion do not he remarkable difference, explained thatcompany governs still has many flaws in our country and has not been able to effectivelyprevent, discover and correct fraud.
论文关键词： 公司治理；舞弊；董事会；股权结构；
Key words（英文摘要）：www.328tibEt.cn Corporate governance；Fraud；Board of directors；Ownership Structure；