【摘要】：自1720年英國第一例上市公司會(huì)計(jì)舞弊案南海公司事件發(fā)生以來，會(huì)計(jì)舞弊問題就成為了投資人和債權(quán)人關(guān)注的焦點(diǎn)之一。近年來，，美國就曝出了安然公司、世通公司等一系列造假丑聞；在中國的上市公司中也發(fā)生了如瓊民源、銀廣廈、藍(lán)天股份等一系列會(huì)計(jì)舞弊案件，嚴(yán)重妨礙了資本市場(chǎng)的健康發(fā)展，給相關(guān)利益群體造成了嚴(yán)重危害。但國外研究表明，包括審計(jì)師，證券監(jiān)管機(jī)構(gòu)在內(nèi)的傳統(tǒng)會(huì)計(jì)舞弊揭發(fā)者并沒有構(gòu)成會(huì)計(jì)舞弊揭發(fā)的主體，而諸如雇員，媒體等非傳統(tǒng)舞弊揭發(fā)者卻占了相當(dāng)?shù)谋壤�。因此，非傳統(tǒng)舞弊揭發(fā)者的揭露機(jī)制和揭發(fā)動(dòng)機(jī)一直是國外學(xué)者研究的熱點(diǎn)，本文即以雇員對(duì)會(huì)計(jì)舞弊揭發(fā)為視角，研究雇員揭發(fā)會(huì)計(jì)舞弊影響因素和揭發(fā)機(jī)制，為我國相關(guān)法規(guī)制定提供理論依據(jù)。 論文在對(duì)國內(nèi)外相關(guān)文獻(xiàn)梳理基礎(chǔ)上，采用問卷調(diào)查和量表分析方法，以北京、天津地區(qū)公司雇員（包括一般會(huì)計(jì)/財(cái)務(wù)從業(yè)人員，會(huì)計(jì)/財(cái)務(wù)負(fù)責(zé)人，內(nèi)部審計(jì)師，一般員工，一般管理人員，中層管理人員）為研究對(duì)象，系統(tǒng)調(diào)查影響雇員揭發(fā)的因素和雇員揭發(fā)的動(dòng)機(jī)。研究共收回有效問卷503份，通過SPSS19.0進(jìn)行了數(shù)據(jù)分析，得到以下主要結(jié)論：（1）主動(dòng)性人格，消極情感與揭發(fā)存在正相關(guān)的關(guān)系，集體主義與揭發(fā)存在負(fù)相關(guān)的關(guān)系。（2）會(huì)計(jì)舞弊類型或者涉及金額不同，被揭發(fā)的可能性也是不同的。（3）法律保護(hù)政策和金錢獎(jiǎng)勵(lì)都會(huì)增加雇員揭發(fā)的可能性。（4）不同職位的雇員，揭發(fā)或不揭發(fā)的動(dòng)機(jī)也不同。（5）揭發(fā)者中絕大部分是揭發(fā)給內(nèi)部管理層，揭發(fā)給外部組織者占較小比重。（6）雇員更傾向使用的揭發(fā)途徑有舉報(bào)信，網(wǎng)絡(luò)空間和郵件。 基于上述研究結(jié)論，本文從會(huì)計(jì)法制建設(shè)的角度對(duì)會(huì)計(jì)舞弊揭露機(jī)制提出了相關(guān)建議：（1）完善對(duì)揭發(fā)者實(shí)施有效保護(hù)的法律政策；（2）建立對(duì)揭發(fā)者實(shí)施金錢獎(jiǎng)勵(lì)的法律政策；（3）證監(jiān)會(huì)成立專門的法律機(jī)構(gòu)，設(shè)定信箱，郵箱和網(wǎng)絡(luò)空間來專門接收舉報(bào)信息，并實(shí)施具體調(diào)查。
[Abstract]:Accounting fraud has become one of the focuses of investors and creditors since the first British listed company accounting fraud occurred in the South China Sea in 1720. In recent years, the United States has exposed a series of fraud scandals such as Enron, WorldCom and so on. Among the listed companies in China, there have also been a series of accounting fraud cases, such as Qiong Minyuan, Yinguangxia, Blue Sky shares, etc. Seriously hindered the healthy development of the capital market, to the relevant interest groups caused serious harm. However, foreign studies show that the traditional accounting fraud whistleblowers, including auditors and securities regulators, do not constitute the subject of accounting fraud disclosure, while non-traditional fraud whistleblowers, such as employees, media and so on, account for a considerable proportion. Therefore, the uncovering mechanism and engine of unconventional fraud whistleblowers have been the focus of foreign scholars' research. This paper, from the perspective of employees' disclosure of accounting fraud, studies the influencing factors and revealing mechanism of employees' disclosure of accounting fraud. To provide theoretical basis for the formulation of relevant laws and regulations in China. On the basis of combing the relevant literature at home and abroad, this paper uses questionnaire survey and questionnaire analysis to analyze the employees of companies in Beijing and Tianjin (including general accounting / finance practitioners, accounting / finance executives, internal auditors, etc.) General employee, general manager, middle manager) as the research object, systematically investigate the factors that affect the employee's disclosure and the motivation of employee's disclosure. A total of 503 valid questionnaires were collected and analyzed by SPSS19.0. The main conclusions are as follows: (1) there is a positive correlation between active personality, negative emotion and disclosure. Collectivism has a negative correlation with disclosure. (2) different types of accounting fraud or the amount involved, the possibility of disclosure is also different. (3) legal protection policies and monetary incentives will increase the likelihood of disclosure of employees. (4) employees in different positions, (5) the vast majority of whistleblowers are exposed to internal management, with a smaller proportion to outside organizers. (6) employees prefer to use whistleblower letters, cyberspace and mail. Based on the above conclusions, this paper puts forward some suggestions on the disclosure mechanism of accounting fraud from the point of view of the construction of accounting legal system: (1) perfecting the legal policy of effective protection for whistleblowers, (2) establishing the legal policy of monetary reward for whistleblowers; (3) CSRC set up a special legal organization, set up mailbox, mailbox and network space to receive information and carry out specific investigation.
【學(xué)位授予單位】：河北工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F276.6;F231.6

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