毕业论文-基于会计舞弊行为的研究

基于会计舞弊行为的研究

摘要

会计报表是企业财务报告的主要部分，是企业向外传递会计信息的主要手段。它是反映会计主体在某一期间内的财务状况、经营成果现金流量等会计信息的文件，是企业经营活动的“晴雨表”。然而，近年来一些企业，特别是一些上市公司，出于企业经营管理当局的主观需求，隐瞒企业真实的经营情况的会计报表舞弊行为时有发生，并且日益呈现出复杂化、隐蔽化、涉及金额巨大化等特征。这除了会对会计信息使用者产生误导，重挫投资者的投资信心外，也将损害国家对证券市场资源的优化配置，阻碍国民经济的健康可持续发展。审计师的职责原本是监督企业会计账目和报告的真实性与合理性，在财务报表舞弊这种不法行为被查出之前，检查和报告财务报表中的舞弊行为。但有研究显示，近23%的财务舞弊丑闻或多或少都涉及审计师。审计师参与会计报表舞弊这一现象的出现，使公众失去对会计行业的信任，也反映了反舞弊的重要性和艰巨性。为了更加有效地发展社会经济，必须要予以足够的重视，严厉打击财务报表舞弊这种违法行为。

关键词：会计信息；财务舞弊；会计监督；审计

ABSTRACT

Accounting statements are an integral part of enterprise financial report, it is a major means of enterprise to pass the accounting information. It reflects the financial situation of the accounting entity in a certain period, operating conditions, investment activities and financial management process, such as accounting information, is the enterprise business activities "barometer". In recent years, however, some enterprises, especially listed company, the subjective requirements of the authorities, for enterprise management to hide the real operating situation of enterprise accounting statements fraud occurs frequently, and increasingly complicated, to conceal, involving large etc. Characteristics. This misleading accounting information users, not only greatly dampened investor confidence, also harm the optimum resource allocation function of securities market, seriously hindered the healthy and sustainable development of national economy. The auditor is the duty of supervision and statements of listed companies authenticity, in financial statements fraud the wrongdoing was detected before inspection and reporting fraud in the financial statements. But research shows that 23% of the financial statements fraud scandal involving the auditor. Auditors to participate in the emergence of the phenomenon of accounting fraud, make the public lose confidence in the accounting profession, also reflects the importance and difficulty of the fraud. In order to effectively development of social economy, we must pay enough attention, to crack down on financial statement fraud.

Key word:Account information; Financial statements Fraud; account supervision; Auditing

目录

第一章绪论 (1)

1.1 会计舞弊的概念 (1)

1.2 选题的目的与意义 (1)

1.3 国内外研究现状 (1)

1.4 研究内容 (1)

1.5 研究思路与论文结构 (2)

第二章会计舞弊现象的现状和危害 (4)

2.1 会计舞弊现象的现状分析 (4)

2.2 会计报表舞弊的危害分析 (5)

第三章会计舞弊产生的影响因素 (7)

3.1 会计舞弊动因理论介绍 (7)

3.2压力因素 (7)

3.3机会因素 (8)

3.4借口因素 (9)

第四章会计舞弊的主要手段与方法 (10)

4.1会计舞弊的具体方法 (10)

4.2案例：博元投资案 (11)

第五章治理企业会计舞弊行为的对策及建议 (13)

5.1企业自身 (13)

5.2国家监督 (13)

5.3会计人员 (13)

5.4投资者 (14)

5.5社会舆论 (14)

第六章总结 (15)

致谢 (16)

参考文献： (17)