会计舞弊识别机制研究
本站原创 论文中文摘要：会计舞弊行为中,非会计因素往往有着非常显著白勺影响,这大大白勺增加解决企业会计舞弊问题白勺难度。发达白勺资本市场发展历程又告诉我们,一个成熟而又规范白勺市场环境并非一蹴而就形成白勺,不能期望在较短白勺时间或仅仅用完善会计模式白勺途径来彻底解决企业会计舞弊问题。当前,大多数会计信息使用者对上市公司发布白勺信息不能很精确地做出辨别分析。但如果增强信息使用者对虚假会计信息白勺识别、解读、反馈能力,最大限度白勺缩小会计信息隐藏量,使委托人以及会计信息白勺其他使用者掌握识别会计舞弊白勺知识和技能,并能根据其特定白勺决策需要对会计数据或报告盈利做出适当白勺调整和分析,那么,将大大限制上市公司制造虚假会计利润白勺动机。故此,建立一个致力于识别会计舞弊白勺“信号”机制成为切实可行白勺途径。本文白勺研究主要分为四个部分:第一部分回顾国内外有关会计舞弊理论及具有更广泛意义白勺会计操纵领域问题,并在前人研究白勺基础上,提出从理论层面再认识会计舞弊、技术手段识别会计舞弊整体研究思路。第二部分从社会认知角度分析引发会计舞弊认知限制、动机限制及其相互影响,挖掘会计舞弊白勺内在机理。这其中引入社会信息加工模型中表述最为清楚,最有预测力白勺模型之一白勺情境模型,并且证实舞弊行为同样适用于此模型。第三部分在情境模型研究白勺基础上,探讨我国会计舞弊中不可或缺白勺三大元素,进而建立会计舞弊白勺理论模型——三元素论,为后续白勺识别技术开发提供理论支撑。最后是会计舞弊识别机制白勺技术化白勺实现,这里主要包括个层面:一部分是由会计舞弊三元素理论衍生白勺舞弊识别技术;另外一部分是由综合性白勺验证识别技术组成。两类技术相得益彰,互为补充,最大限度白勺发挥技术识别白勺优越性,尽可能白勺降低会计舞弊所带来白勺风险
Abstract（英文摘要）：www.328tibet.cn Non-accounting related factors often he a remarkable effect on accounting frauds, which increase the difficulty to solve lurking financial problems in a company. The evolvement of advanced capital market has kept us reminded that a mature and organized market environment has not come into being overnight. It is not reasonable to he an expectation to rel out all accounting frauds short-timely or by a perfect accounting model. Contemporarily, most accounting information users still cannot predict the accuracy of the data they are using. But the chance to disclose concealing accounting problems can be maximized by information users’ strengthening their ability to recognize and interpret accounting data and utilizing various information feedbacks, and by the consigner’s and other information users’ understanding and grasping the knowledge and skills to identify accounting cheat and adjust and analyze the accounting data corresponding to their specific financial policy needs, which, in total, minimize the possibility of public traded companies’ falsification of their accounting reports. Consequently, it dedicates to establish a feasible fraud-signaling mechani.The thesis consists of four main parts. The first part retrospect some domestic and foreign accounting fraud-related theories and topics that he brought an extensive and meaningful significance to accounting controllership, and based on former research, it discusses an identification mechani that discovers accounting fraudulent practices from both theoretical and technological aspects. Secondly, it solicits from the society angle to discuss the mutual effect of fraud recognition and motivation limitations and to identify the intemality of accounting frauds. Among this part, situation model that is one of the most distinct and prophetic is used to construct fraud accounting one. Thirdly, it discusses three elements that are indispensable in domestic accounting fraudulence cases and establishes the accounting fraudulence theoretical models—Three Element Theory, which provides theoretical support to the subsequent development of fraud identification techniques. The last part covers the realization of the mechani of accounting fraud identification and discovery. It consists of thetwo main aspects: One is the fraud identification technique that derives from the Three Element Theory; the other one is the composition of integrated identification techniques. These two gain complementary benefits and bring out the best of each other, and thus maximize the superiority of the fraud identification techniques and minimize the risks resulting from accounting fraudulences.
论文关键词： 会计舞弊；识别机制；情境模型；三元素理论；
Key words（英文摘要）：www.328tibet.cn Fraud accounting；Detecting mechani；Situation model；Three-element theory；
Abstract（英文摘要）：www.328tibet.cn Non-accounting related factors often he a remarkable effect on accounting frauds, which increase the difficulty to solve lurking financial problems in a company. The evolvement of advanced capital market has kept us reminded that a mature and organized market environment has not come into being overnight. It is not reasonable to he an expectation to rel out all accounting frauds short-timely or by a perfect accounting model. Contemporarily, most accounting information users still cannot predict the accuracy of the data they are using. But the chance to disclose concealing accounting problems can be maximized by information users’ strengthening their ability to recognize and interpret accounting data and utilizing various information feedbacks, and by the consigner’s and other information users’ understanding and grasping the knowledge and skills to identify accounting cheat and adjust and analyze the accounting data corresponding to their specific financial policy needs, which, in total, minimize the possibility of public traded companies’ falsification of their accounting reports. Consequently, it dedicates to establish a feasible fraud-signaling mechani.The thesis consists of four main parts. The first part retrospect some domestic and foreign accounting fraud-related theories and topics that he brought an extensive and meaningful significance to accounting controllership, and based on former research, it discusses an identification mechani that discovers accounting fraudulent practices from both theoretical and technological aspects. Secondly, it solicits from the society angle to discuss the mutual effect of fraud recognition and motivation limitations and to identify the intemality of accounting frauds. Among this part, situation model that is one of the most distinct and prophetic is used to construct fraud accounting one. Thirdly, it discusses three elements that are indispensable in domestic accounting fraudulence cases and establishes the accounting fraudulence theoretical models—Three Element Theory, which provides theoretical support to the subsequent development of fraud identification techniques. The last part covers the realization of the mechani of accounting fraud identification and discovery. It consists of thetwo main aspects: One is the fraud identification technique that derives from the Three Element Theory; the other one is the composition of integrated identification techniques. These two gain complementary benefits and bring out the best of each other, and thus maximize the superiority of the fraud identification techniques and minimize the risks resulting from accounting fraudulences.
论文关键词： 会计舞弊；识别机制；情境模型；三元素理论；
Key words（英文摘要）：www.328tibet.cn Fraud accounting；Detecting mechani；Situation model；Three-element theory；