財(cái)務(wù)欺詐及審計(jì)對策之研究
發(fā)布時(shí)間：2018-09-14 18:02
【摘要】：近年來世界各地不斷涌現(xiàn)財(cái)務(wù)欺詐案件，給世界經(jīng)濟(jì)帶來了不同程度的創(chuàng)傷，尤其是給證券市場的影響，更是危害深重。我國證券市場中同樣存在財(cái)務(wù)欺詐的現(xiàn)象，不斷爆出的假帳丑聞，給我國尚待完善的證券市場帶來了不小的沖擊。找出財(cái)務(wù)欺詐的成因，找到標(biāo)本兼治的方法已經(jīng)成為世界各國共同關(guān)注的課題。 財(cái)務(wù)欺詐之所以有存在空間，有其制度和道德上的因素。經(jīng)濟(jì)與科技的飛速發(fā)展，“新經(jīng)濟(jì)”時(shí)代的到來，財(cái)務(wù)欺詐手段和方式日新月異，也給我們找出解決方法設(shè)置了障礙。獨(dú)立審計(jì)作為證券市場的中堅(jiān)力量，應(yīng)該在這場反欺詐的斗爭中發(fā)揮“經(jīng)濟(jì)警察”的作用。如何讓獨(dú)立審計(jì)成為防范財(cái)務(wù)欺詐的屏障，將在本文作深入的探討。 目前，對于財(cái)務(wù)欺詐的研究，集中在成因理論和制度防范上，大多采用規(guī)范分析的方法。本文從財(cái)務(wù)欺詐的成因分析入手，結(jié)合我國證券市場已披露案例的研究，建立財(cái)務(wù)欺詐的識(shí)別模型，提出了從獨(dú)立審計(jì)的角度建立其全面防范的對策。大體分為四個(gè)部分： 第一部分，介紹了財(cái)務(wù)欺詐的含義和特征，及其與相關(guān)概念的比較，并總結(jié)了國內(nèi)外有關(guān)財(cái)務(wù)欺詐理論的研究成果。 第二部分，結(jié)合我國證券市場的現(xiàn)狀，深入分析了財(cái)務(wù)欺詐的成因。主要有外部環(huán)境制度上的缺失因素，也存在企業(yè)內(nèi)部治理結(jié)構(gòu)缺陷的影響。尤其在我國特殊的市場體制下，財(cái)務(wù)欺詐更是有他自身形成的誘因。 第三部分，通過對我國上市公司財(cái)務(wù)欺詐的案例的研究，發(fā)現(xiàn)其造假手法主要集中在，虛擬資產(chǎn)，利用關(guān)聯(lián)交易，會(huì)計(jì)政策的選擇，資產(chǎn)置換和遺漏主要披露上。針對上述欺詐手段總結(jié)了一些識(shí)別欺詐經(jīng)驗(yàn)分析方法，并對利潤造假的識(shí)別模型進(jìn)行了實(shí)證分析。 第四部分，闡述了從獨(dú)立審計(jì)的角度，，建立應(yīng)對財(cái)務(wù)欺詐的防范體系的對策。包括對獨(dú)立審計(jì)外部環(huán)境的治理，事務(wù)所內(nèi)部質(zhì)量管理的強(qiáng)化，以及審計(jì)項(xiàng)目實(shí)施過程中審計(jì)對策。
[Abstract]:In recent years, the emergence of financial fraud cases in various parts of the world has brought different degrees of trauma to the world economy, especially to the impact on the securities market, which is even more harmful. The phenomenon of financial fraud also exists in the securities market of our country. Finding out the causes of financial fraud and finding ways to deal with both symptoms and symptoms has become a common concern all over the world. There are institutional and moral factors for the existence of financial fraud. With the rapid development of economy and science and technology, the arrival of "new economy" era, and the rapid change of financial fraud means and ways, it has also set up obstacles for us to find solutions. As the backbone of the securities market, independent audit should play the role of "economic police" in the fight against fraud. How to make independent audit a barrier against financial fraud will be discussed in this paper. At present, the research on financial fraud focuses on the cause of formation theory and system prevention, most of them adopt the method of normative analysis. Based on the analysis of the causes of financial fraud and the study of the cases disclosed in China's securities market, this paper establishes the identification model of financial fraud, and puts forward some countermeasures to prevent it from the angle of independent audit. It is divided into four parts: the first part introduces the meaning and characteristics of financial fraud and its comparison with related concepts. And summarized the domestic and foreign related financial fraud theory research results. The second part, combined with the current situation of China's securities market, in-depth analysis of the causes of financial fraud. There are main external environmental system deficiencies, but also the impact of internal governance structure defects. Especially in our country's special market system, financial fraud has its own inducement. In the third part, through the case study of financial fraud of listed companies in our country, we find that the methods of fraud mainly focus on virtual assets, related party transactions, the choice of accounting policies, asset replacement and omission of the main disclosure. Some empirical analysis methods of fraud identification are summarized, and the identification model of profit fraud is analyzed empirically. The fourth part, elaborated from the independent audit angle, establishes to deal with the financial fraud prevention system countermeasure. It includes the governance of the external environment of independent audit, the strengthening of internal quality management of the firm, and the audit countermeasures during the implementation of the audit project.
【學(xué)位授予單位】：武漢理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2004
【分類號(hào)】：F239.4
本文編號(hào)：2243460
[Abstract]:In recent years, the emergence of financial fraud cases in various parts of the world has brought different degrees of trauma to the world economy, especially to the impact on the securities market, which is even more harmful. The phenomenon of financial fraud also exists in the securities market of our country. Finding out the causes of financial fraud and finding ways to deal with both symptoms and symptoms has become a common concern all over the world. There are institutional and moral factors for the existence of financial fraud. With the rapid development of economy and science and technology, the arrival of "new economy" era, and the rapid change of financial fraud means and ways, it has also set up obstacles for us to find solutions. As the backbone of the securities market, independent audit should play the role of "economic police" in the fight against fraud. How to make independent audit a barrier against financial fraud will be discussed in this paper. At present, the research on financial fraud focuses on the cause of formation theory and system prevention, most of them adopt the method of normative analysis. Based on the analysis of the causes of financial fraud and the study of the cases disclosed in China's securities market, this paper establishes the identification model of financial fraud, and puts forward some countermeasures to prevent it from the angle of independent audit. It is divided into four parts: the first part introduces the meaning and characteristics of financial fraud and its comparison with related concepts. And summarized the domestic and foreign related financial fraud theory research results. The second part, combined with the current situation of China's securities market, in-depth analysis of the causes of financial fraud. There are main external environmental system deficiencies, but also the impact of internal governance structure defects. Especially in our country's special market system, financial fraud has its own inducement. In the third part, through the case study of financial fraud of listed companies in our country, we find that the methods of fraud mainly focus on virtual assets, related party transactions, the choice of accounting policies, asset replacement and omission of the main disclosure. Some empirical analysis methods of fraud identification are summarized, and the identification model of profit fraud is analyzed empirically. The fourth part, elaborated from the independent audit angle, establishes to deal with the financial fraud prevention system countermeasure. It includes the governance of the external environment of independent audit, the strengthening of internal quality management of the firm, and the audit countermeasures during the implementation of the audit project.
【學(xué)位授予單位】：武漢理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2004
【分類號(hào)】：F239.4
【引證文獻(xiàn)】
相關(guān)碩士學(xué)位論文 前3條
1 周云;我國高新技術(shù)企業(yè)管理層舞弊審計(jì)方法研究[D];天津財(cái)經(jīng)大學(xué);2008年
2 張大翠;基于舞弊行為的審計(jì)策略與方法研究[D];蘇州大學(xué);2008年
3 朱彥儒;我國上市公司管理層舞弊內(nèi)部審計(jì)研究[D];天津財(cái)經(jīng)大學(xué);2012年
本文編號(hào)：2243460
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