【摘要】：財(cái)務(wù)報(bào)告是企業(yè)經(jīng)營(yíng)管理和科學(xué)決策的重要依據(jù),也是國(guó)民經(jīng)濟(jì)宏觀和微觀管理的重要信息來(lái)源。作為公共產(chǎn)品的財(cái)務(wù)報(bào)告,使用者為數(shù)眾多(包括政府部門(mén)、債權(quán)人和眾多投資者),虛假財(cái)務(wù)報(bào)告具有巨大的破壞性和殺傷力,因此,我們有必要深入挖掘引起舞弊的因素,便于監(jiān)管者和利益相關(guān)者及時(shí)發(fā)現(xiàn)問(wèn)題,避免因使用虛假信息造成損失。 本文以2000-2010年度受到證監(jiān)會(huì)(或財(cái)政部)處罰的38家A股上市公司的82份年報(bào)為研究對(duì)象。首先以“舞弊三角理論”為基礎(chǔ),分析了引起財(cái)務(wù)報(bào)告舞弊的“壓力”、“機(jī)會(huì)”、“借口”因素；然后,根據(jù)所選取的研究樣本,進(jìn)行描述性分析,得出舞弊年份分布以及舞弊公司所處行業(yè)的特征,同時(shí)發(fā)現(xiàn)公司舞弊主要采取虛構(gòu)收入、虛增資產(chǎn)、未按規(guī)定對(duì)外披露信息、少計(jì)負(fù)債、少計(jì)費(fèi)用、違規(guī)并表等手段,高估收入和資產(chǎn),低估成本和費(fèi)用,隱瞞重要事項(xiàng)的披露,以實(shí)現(xiàn)再融資、操縱股價(jià)、避免戴帽等目的。繼而,本文通過(guò)建立二元邏輯回歸模型,以舞弊樣本和控制樣本構(gòu)成總樣本,分別進(jìn)行單因素分析和二元邏輯回歸分析。分析發(fā)現(xiàn)在我國(guó)證券市場(chǎng)中,上市公司發(fā)生財(cái)務(wù)報(bào)告舞弊行為的壓力主要來(lái)源于戴帽、退市。當(dāng)公司面臨配股/增發(fā)壓力或者面臨戴帽、退市壓力時(shí),第一大股東持股比例過(guò)高將為舞弊的發(fā)生提供機(jī)會(huì),而較高的獨(dú)立董事比例和股權(quán)的適度集中則有利于預(yù)防舞弊的發(fā)生,董事會(huì)規(guī)模、監(jiān)事會(huì)規(guī)模、流通股比例以及主審會(huì)計(jì)師事務(wù)所的信用度等指標(biāo)與公司財(cái)務(wù)報(bào)告舞弊間則不存在顯著相關(guān)性。 對(duì)舞弊特征的分析,以及實(shí)證研究結(jié)果,將有助于相關(guān)監(jiān)管部門(mén)、審計(jì)人員和投資者更好地發(fā)現(xiàn)識(shí)別舞弊征兆,時(shí)刻保持警惕以發(fā)現(xiàn)公司的舞弊行為。
[Abstract]:Financial report is an important basis for business management and scientific decision - making , and is an important source of information for macro - and micro - management of national economy . As the financial report of public goods , users are many ( including government departments , creditors and many investors ) , false financial reports have huge destructive and destructive power . Therefore , it is necessary to dig into the factors that cause fraud , so as to facilitate the timely detection of problems by regulators and stakeholders , and avoid losses caused by the use of false information .

In this paper , 82 annual reports of 38 A - share listed companies punished by the CSRC ( or the Ministry of Finance ) in 2000 - 2010 are regarded as research objects . Firstly , based on the theory of fraud triangle , the paper analyzes the " pressure " , " opportunity " and " excuse " factors that cause financial reporting fraud ;
Then , according to the selected research sample , the descriptive analysis is carried out to obtain the distribution of fraud year and the characteristics of the industry in the company . At the same time , it is found that the company ' s fraud mainly adopts fictitious income , fictitious assets , non - regulated external disclosure information , less liabilities , less cost and expenses , conceals the disclosure of important matters , and carries out single factor analysis and dual logistic regression analysis .

The analysis of the characteristics of fraud , as well as the results of the empirical research , will help the relevant regulators , auditors and investors better identify the signs of fraud and maintain vigilance to find the company ' s fraud .
【學(xué)位授予單位】：東北財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2010
【分類(lèi)號(hào)】：F231.6;F276.6

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