本文選題：資本市場 + 舞弊行為　； 參考：《西南財(cái)經(jīng)大學(xué)》2006年博士論文

【摘要】： 資本市場是現(xiàn)代市場經(jīng)濟(jì)發(fā)展的產(chǎn)物,上市公司是現(xiàn)代企業(yè)制度的基本形式,上市公司經(jīng)營行為的規(guī)范同獨(dú)立審計(jì)市場的發(fā)展具有“天然”的血緣關(guān)系。論文研究的內(nèi)容以注冊會(huì)計(jì)師為審計(jì)主體,以資本市場的運(yùn)行行為和會(huì)計(jì)報(bào)告等相關(guān)數(shù)據(jù)作為實(shí)施對象,借助資本市場中典型案例的剖析,以設(shè)計(jì)和確立舞弊審計(jì)的技術(shù)程序方法為主線,充分借鑒國外獨(dú)立審計(jì)界對舞弊審計(jì)研究的技術(shù)成果,探討中國資本市場舞弊行為的構(gòu)成因素,揭示舞弊的形成規(guī)律,確立舞弊審計(jì)的技術(shù)規(guī)范和審計(jì)策略。 論文的主體內(nèi)容共有8章,從內(nèi)含邏輯上可以劃分為三大板塊,第一部分屬于“理論分析”,包括了:(1)國外審計(jì)界對舞弊行為的理論研究;(2)中國資本市場舞弊行為的經(jīng)濟(jì)學(xué)分析;(3)資本市場中創(chuàng)造性會(huì)計(jì)行為的特征,即1、2、3章。在第一章“國外審計(jì)界對舞弊行為的理論研究”中,介紹并分析了西方審計(jì)理論界揭示舞弊行為的舞弊風(fēng)險(xiǎn)因素理論、“GONE”理論、冰山結(jié)構(gòu)理論;系統(tǒng)說明了美國獨(dú)立審計(jì)界對舞弊行為的研究成果,包括美國獨(dú)立審計(jì)界對舞弊行為研究的發(fā)展過程、美國舞弊審計(jì)準(zhǔn)則的制度變遷狀況及美國證券市場中舞弊行為的癥結(jié)分析;探索了西方資本市場中舞弊行為的規(guī)律性、環(huán)境線索和舞弊行為特征,并對美國近期發(fā)生的重大會(huì)計(jì)舞弊案件進(jìn)行了剖析。在第二章“中國資本市場舞弊行為的經(jīng)濟(jì)學(xué)分析”中,運(yùn)用了行為經(jīng)濟(jì)學(xué)的理論原理,在“確定性效應(yīng)、反射效應(yīng)、期望理論效應(yīng)和錨定效應(yīng)”的理論基礎(chǔ)上,探索了中國上市公司信息披露行為的經(jīng)濟(jì)本質(zhì)及其產(chǎn)生會(huì)計(jì)舞弊行為的制度條件與法律特征;揭示了中國資本市場舞弊行為的形成規(guī)律,并通過舞弊行為的成本價(jià)值規(guī)律分析,研究了“犯罪收益”的成本構(gòu)成及成本影響因素、懲治成本與預(yù)防措施。在第三章“資本市場中創(chuàng)造性會(huì)計(jì)行為的特征”中,從經(jīng)濟(jì)學(xué)的角度對“創(chuàng)造性會(huì)計(jì)行為”進(jìn)行了界定和理論分析,探明了尋找和發(fā)現(xiàn)“創(chuàng)造性會(huì)計(jì)行為”的線索特征,并以企業(yè)購并為特例分析
[Abstract]:The capital market is the product of the development of the modern market economy, and the listed company is the basic form of the modern enterprise system. The regulation of the management behavior of the listed company has a "natural" blood relationship with the development of the independent audit market. In this paper, the CPA is regarded as the audit subject, and the related data such as the operation behavior and accounting report of the capital market are taken as the object of implementation, with the help of the analysis of typical cases in the capital market. Taking the design and establishment of the technical procedure method of fraud audit as the main line, drawing on the technical achievements of foreign independent audit circles on fraud audit, this paper probes into the constituent factors of fraud in China's capital market, and reveals the formation law of fraud. The main content of this paper is 8 chapters, which can be divided into three parts logically, the first part belongs to "theoretical analysis". This article includes: (1) the theoretical research on fraud in foreign audit circles (2) the economic analysis of fraud in China's capital market (3) the characteristics of creative accounting in capital market, I. e., 1 / 2 / 3). In the first chapter, the author introduces and analyzes the theory of fraud risk factor, "one" theory and iceberg structure theory of western audit theory. It systematically explains the research results of fraud in the American independent audit community, including the development process of the research on fraud in the independent audit community of the United States. The institutional changes of American fraud auditing standards and the analysis of the crux of fraud in the American stock market, and the exploration of the rules, environmental clues and characteristics of fraud in the western capital markets. And the major accounting fraud cases occurred recently in the United States were analyzed. In the second chapter, "the Economic Analysis of Fraud in China's Capital Market", the author applies the theory of behavioral economics on the basis of the theory of "deterministic effect, reflection effect, expected theoretical effect and anchoring effect". This paper probes into the economic nature of information disclosure of listed companies in China and the institutional conditions and legal characteristics of accounting fraud, reveals the formation law of fraud in Chinese capital market, and analyzes the cost value law of fraud. This paper studies the cost structure and cost influencing factors, punishment cost and preventive measures. In the third chapter, "the characteristics of creative accounting behavior in the capital market", the author defines and theoretically analyzes the "creative accounting behavior" from the angle of economics, and explores the characteristics of finding and discovering the clue of "creative accounting behavior". And take the enterprise acquisition and merger as the special case analysis
【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級別】：博士
【學(xué)位授予年份】：2006
【分類號】：F239.6

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 董連慶;;上市公司會(huì)計(jì)舞弊治理對策研究[J];China's Foreign Trade;2012年10期

相關(guān)碩士學(xué)位論文 前9條

1 陳莉;上市公司關(guān)聯(lián)方交易舞弊及其審計(jì)研究[D];東北財(cái)經(jīng)大學(xué);2010年

2 李文節(jié);基于治理導(dǎo)向?qū)徲?jì)模式的管理層舞弊揭示之研究[D];浙江工商大學(xué);2011年

3 李堯s，

本文編號：2003673