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.Atthesametime,thequalitycfthesecompaineswentdownmanylistedcompanieshavebeenfoundoutforreleasingirregularityfinancialreports.Corporatescandalssimailartothosethatrockedwordlemarkerhaveemergedoneafteranotherandcanhandlybeenbanned.Thissituationhindersthestableandsustaineddevelpomentofthestockmarket.Itwillbringstheillinfluencesonthedevelopmentofstate-ownedenterprises,andontheChina’seconomicreform.Howtopreventanycorporatescandals,asiscommonconcernsnotonlyinthefieldofeconomybutalsoforthewholesocietyiscrucialtothehealthydevelopmentofoursecuritymarket.Therewillbetingterinformationdisclosurerequrementsforeconomicactivitiesofmanagementteamsandmajorshareholders.Becauselistedcompaninesthephenomenonirregularitiesedverycritical,thepaperincludesfoursections:PartOne:SumupthecurrentsituationofpracticingfraudbothathomeandabroadandpracticefraudtoendangerPartTwo:pointoutsupplier’scriticalhowtoinfluenceaccountingirregularitiesPartThree:pointoutrequirement’scriticalhowtoinfluenceaccountingirregularitiesPartFour:summarizesthewholedissertationKeyWords:manipulationofaccount;supplyofaccountingin