本文選題：會計舞弊 + 舞弊行為　； 參考：《沈陽工業(yè)大學(xué)》2006年碩士論文

【摘要】：回顧近幾年的經(jīng)濟生活,不難發(fā)現(xiàn),出現(xiàn)頻率最高的詞匯恐怕莫過于“誠信”二字。會計舞弊則被看作是踐踏誠信的禍首之一,它是人的趨利行為和特定制度背景下的產(chǎn)物,說到底是人們的心理動機和各種制度相碰撞的結(jié)果。由此可見,會計舞弊本質(zhì)上是一種違法性的經(jīng)濟行為。因此當我們研究會計舞弊問題時,必須跳出公司看公司,跳出會計看會計,將公司會計行為融入社會整體結(jié)構(gòu)中全方位、多角度地考慮。 本文的研究主要分為四大部分:第一部分回顧國內(nèi)外有關(guān)會計舞弊理論及具有更廣泛意義的相關(guān)領(lǐng)域問題,并在前人研究的基礎(chǔ)上,提出從理論分析角度上、識別層面上研究會計舞弊的整體思路。第二部分大膽運用文化社會學(xué)帕森斯社會進程普遍行動中四大體系演化成副體系的觀點,將其分化為經(jīng)濟制度、政治、制度性文化、階級這四個副體系,結(jié)合會計舞弊的自身特點,形成會計核算模式、會計監(jiān)管模式、制度性文化、公司治理結(jié)構(gòu)四大體系。第三部分以四大體系相互作用為分析背景,創(chuàng)新地運用經(jīng)濟心理學(xué)這門交叉學(xué)科理論,將影響會計舞弊的各項因素分為主觀和客觀兩個層面進行分析,并依此建立了初步的指標測度體系。第四部分對主觀層面進行實證檢驗。首先提出舞弊公司動機、人格、自信程度、操作經(jīng)驗及對風(fēng)險所持態(tài)度的5個基本假設(shè),之后進行實證檢驗,檢驗結(jié)果表明舞弊公司比非舞弊公司有更高的自信程度和對風(fēng)險所持的偏重態(tài)度,而動機、人格、操作經(jīng)驗沒有明顯區(qū)別。全文理論分析與實證檢驗相互印證,控制舞弊發(fā)生的措施也起到補充的積極作用,從而給解決會計舞弊問題帶來新的思路。
[Abstract]:Looking back on economic life in recent years, it is not difficult to find that the word "good faith" is the word that appears most frequently. Accounting fraud is regarded as one of the chief culprits of trampling on good faith. It is the result of people's behavior of seeking profit and the background of specific system, and it is the result of people's psychological motive and various systems collision in the end. Thus, accounting fraud is essentially an illegal economic behavior. Therefore, when we study the problem of accounting fraud, we must jump out of the company to look at the company, out of the accounting look at the accounting, corporate accounting behavior into the overall structure of society, multi-angle consideration. The research of this paper is divided into four parts: the first part reviews the theory of accounting fraud at home and abroad and related issues of wider significance, and on the basis of previous studies, puts forward that from the perspective of theoretical analysis, Identify the overall thinking of accounting fraud. The second part makes bold use of the viewpoint that the four major systems in Parsons' social process of cultural sociology evolved into sub-systems, and divided them into four sub-systems: economic system, political system, institutional culture, and class system. According to the characteristics of accounting fraud, four systems, accounting model, accounting supervision model, institutional culture and corporate governance structure, are formed. The third part takes the interaction of the four systems as the analysis background, innovatively applies the theory of economic psychology as an interdisciplinary subject, and divides the factors that affect accounting fraud into subjective and objective aspects. Based on this, a preliminary index measurement system is established. The fourth part carries on the empirical test to the subjective level. First of all, five basic assumptions about corporate motivation, personality, confidence, operational experience and attitude to risk are put forward, and then empirical tests are carried out. The results show that fraud companies have a higher degree of confidence and a more risk-oriented attitude than non-fraud companies, but there is no significant difference in motivation, personality and operational experience. The theoretical analysis and empirical test confirm each other, and the measures to control the occurrence of fraud also play a supplementary role, thus bring new ideas to solve the problem of accounting fraud.
【學(xué)位授予單位】：沈陽工業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2006
【分類號】：F239.4

【引證文獻】

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3 吳軍;;淺議企業(yè)舞弊行為方式的防范[J];淮南職業(yè)技術(shù)學(xué)院學(xué)報;2009年04期

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本文編號：2040157