本文選題：財務(wù)舞弊行為　切入點：舞弊審計準(zhǔn)則　出處：《湖南大學(xué)》2008年碩士論文　論文類型：學(xué)位論文

【摘要】： 隨著我國上市公司財務(wù)舞弊行為的日益嚴(yán)重和由此帶來的嚴(yán)重的經(jīng)濟(jì)后果,財務(wù)舞弊行為引起了廣大投資者、債權(quán)人和政府主管部門以及準(zhǔn)則制定機(jī)構(gòu)的極大關(guān)注。本文從最現(xiàn)實也是最實際的角度出發(fā),研究舞弊審計準(zhǔn)則的變遷對財務(wù)舞弊行為的影響。 本文首先運用委托代理理論、制度變遷理論以及舞弊動機(jī)理論闡述了舞弊審計準(zhǔn)則與財務(wù)舞弊行為相互影響的關(guān)系。然后,以我國舞弊審計準(zhǔn)則的變遷過程為主線,針對各個階段財務(wù)舞弊行為顯現(xiàn)出來不同特點進(jìn)行原因分析,著重從舞弊數(shù)量、類型以及具體手段的變化趨勢來解釋我國舞弊審計準(zhǔn)則變遷與財務(wù)舞弊行為變化之間的影響的關(guān)系。研究結(jié)果表明:一方面,舞弊審計準(zhǔn)則影響財務(wù)舞弊行為的變化。另一方面,財務(wù)舞弊行為的變化推動舞弊審計準(zhǔn)則的進(jìn)一步發(fā)展與完善。在理論和實證分析的基礎(chǔ)上,本文從三個方面提出了完善我國舞弊審計準(zhǔn)則的建議。首先,在回顧了國外舞弊審計準(zhǔn)則的發(fā)展歷程之后,借鑒了國外舞弊審計準(zhǔn)則的最新發(fā)展;其次,根據(jù)我國現(xiàn)行舞弊審計準(zhǔn)則存在的問題,提出完善舞弊審計準(zhǔn)則應(yīng)當(dāng)和會計準(zhǔn)則的相關(guān)變化以及財務(wù)舞弊行為的最新變化聯(lián)系起來;最后從舞弊審計準(zhǔn)則實施環(huán)境存在的問題入手,提出保持注冊會計師的獨立性、建立公司行業(yè)數(shù)據(jù)庫、加強(qiáng)注冊會計師的法律規(guī)范等建議。
[Abstract]:With the increasingly serious financial fraud of listed companies in China and its serious economic consequences, financial fraud has caused the majority of investors. From the point of view of the most realistic and practical point of view, this paper studies the influence of the change of fraud auditing standards on financial fraud. In this paper, we first use the principal-agent theory, institutional change theory and fraud motivation theory to explain the relationship between fraud auditing standards and financial fraud, and then take the vicissitude process of China's fraud auditing standards as the main line. In view of the different characteristics of financial fraud in various stages, the reasons are analyzed, with emphasis on the amount of fraud. The change trend of type and specific means is used to explain the relationship between the change of fraud auditing standard and the change of financial fraud. The results show that: on the one hand, On the other hand, the change of financial fraud promotes the further development and improvement of the fraud auditing standard. Firstly, after reviewing the development course of foreign fraud auditing standards, the author draws lessons from the latest development of foreign fraud auditing standards. According to the problems existing in the current fraud auditing standards of our country, this paper puts forward that the perfection of the fraud auditing standards should be related to the relevant changes of accounting standards and the latest changes of financial fraud. Finally, the author puts forward some suggestions on how to maintain the independence of CPA, establish the database of company industry, and strengthen the legal norms of CPA from the point of view of the problems existing in the implementation environment of fraud auditing standards.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2008
【分類號】：F239.4;F275;F224

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