上市公司如何规避会计舞弊行为.doc

2012/2013年下学期金女院会计专业科研训练期末考试论文题目:对上市公司会计舞弊的理性分析学生姓名王群学号03100309任课教师陈文军专业会计学年级2010级1008班摘要：自20世纪90年代初沪深交易所成立以来我国证券市场从无到有取得了飞速的发展上市公司的数目不断增加。但与此同时上市公司的却在质量下降不断查出上市公司为了骗取上市资格、刺激股价而故意编制虚假财务信息舞弊案件层出不穷。这一现状严重阻碍了我国证券市场的稳定、持续发展对我国国有企业的改革改造对我国社会主义现代假设相当的不利。如何解决这个问题已成为我国资本市场规范和发展的关键成为当前经济界乃至全社会共同关注且亟待解决的问题。针对我国上市公司舞弊的现象的严重本文将从四大部分分析。第一部门概述国内外舞弊现状以及舞弊危害；第二部分提出供应方行为对会计舞弊的影响；第三部分需求方对会计舞弊的影响；最后对全文思路的总结。关键词：会计舞弊；供应方；需求方Abstrace:SecuritymarketsinChinahavebeenrapidlydevelopedandthenumberoflistedcompaniesincreasesharplysincetheestablishmentofshanghaiahdshenzhenstockexchangeintheearly1990s.Atthesametimethequalitycfthesecompaineswentdownmanylistedcompanieshavebeenfoundoutforreleasingirregularityfinancialreports.Corporatescandalssimailartothosethatrockedwordlemarkerhaveemergedoneafteranotherandcanhandlybeenbanned.Thissituationhindersthestableandsustaineddevelpomentofthestockmarket.Itwillbringstheillinfluencesonthedevelopmentofstate-ownedenterprisesandontheChina’seconomicreform.Howtopreventanycorporatescandalsasiscommonconcernsnotonlyinthefieldofeconomybutalsoforthewholesocietyiscrucialtothehealthydevelopmentofoursecuritymarket.Therewillbetingterinformationdisclosurerequrementsforeconomicactivitiesofmanagementteamsandmajorshareholders.Becauselistedcompaninesthephenomenonirregularitiesedverycriticalthepaperincludesfoursections:PartOne:SumupthecurrentsituationofpracticingfraudbothathomeandabroadandpracticefraudtoendangerPartTwo:pointoutsupplier’scriticalhowtoinfluenceaccountingirregularitiesPartThree:pointoutrequirement’scriticalhowtoinfluenceaccountingirregularitiesPartFour:summarizesthewholedissertationKeyWords:manipulationofaccount;supplyofaccountinginformation;demandofaccountinginformation引言自1720年英国的南海泡沫事件——