上市公司会计舞弊

第二部分介绍上市公司会计舞弊相关法律的理论基础。

Chapter 2 discusses the theories of laws to accountancy fraud .

上市公司会计舞弊行为及防范

The Public Company 's Accountant Irregularities Behaviour and Its Prevention

我国上市公司会计舞弊问题及识别研究

Questions and Research on Detection for Accounting Fraud of China 's Listed Company

中国上市公司会计舞弊方式实证研究

The Empirical Research on the Accounting Fraudulent Approaches of Public Firms in China

上市公司会计舞弊：国外相关研究综述与启示

Overview and Enlightenment on Foreign Research Related to Accounting Fraud of Listed Companies

论上市公司会计舞弊的法律责任

Legal Responsibilities of Dishonest Accounting in Listed Companies

上市公司会计舞弊及其审计

Accounting Fraud of Listed Company and Its Audit

阐述了我国上市公司会计舞弊的现状和原因。

This article also argues the present situation of listed companies financial fraud and finds the reasons .

借助博弈分析的结论，提出了减少我国上市公司会计舞弊的几点建议。

Finally it put forward some suggestions in order to reduce the financial fraud of Chinese listed companies .

因此，研究上市公司会计舞弊的民事责任，补偿中小股东的损失，以此来维护中小股东的权益就十分有意义。

So it will be significative of the research on civil liabilities of the listed companies ' accountancy fraud .

为此本文从公司治理结构视角出发研究我国上市公司会计舞弊控制问题。

So this paper tries to study control on accounting fraud of listed company of our country from corporate governance structure visual angle .

自从证券市场出现以来，上市公司会计舞弊现象就在全世界范围内大量存在，并且给社会经济生活造成了不可估量的危害。

Since the emergence of the stock market , public company accounting fraud abounded worldwide and has done immeasurable harm to the social and economic life .

其中对上市公司会计舞弊中利益相关者的舞弊行为博弈和舞弊控制行为博弈展开了分析，同时结合红光实业和达尔曼会计舞弊案进行了剖析。

Thirdly , it analyses the games of accounting fraud and controlling accounting fraud of the stakeholders and the accounting fraud of Hongguang Corporation and Diamond Corporation .

在这种历史背景下，全世界学术界正在加快对于上市公司会计舞弊现象的研究步伐。

In this historical context , the academic researchers all over the world are trying to accelerate the pace of the research of accounting fraud in listed company .

论文构建的上市公司会计舞弊监管制度包括预警、识别和处罚三个子制度。

The Chinese accounting fraud regulation system structured by the thesis includes three son-systems , the early warning regulation system , the identification regulation system and the punishment regulation system .

首先从上市公司会计舞弊的现状入手，从理论和实践两个方面分析我国会计舞弊发生的动因和行为特征。

It begins with the studying of accounting fraud characteristics of listed companies , analysis the causes of accounting fraud and behavior features of China from the aspects of theories and practices .

上市公司会计舞弊已经严重阻碍和制约了我国社会经济发展，这种紧迫的现实使本人认识到针对上市公司进行会计舞弊审计的重要性。

Accounting fraud of listed companies have seriously restricted and hinder our social and economic development . The austere reality makes himself strongly against the listed company to have realized the importance of accounting fraud audit .

近年来，上市公司会计舞弊现象在全球经济环境中屡禁不止，对全球社会经济造成了无法估量的危害，严重影响了证券市场秩序。

In recent years , the phenomenon of accounting fraud of listed companies in the global economic environment long-standing , causing inestimable harm on global social economy , impacting on the order of the securities market seriously .

本文对国外关于上市公司会计舞弊的研究成果进行了回顾与评述，并提出了许多我国未来上市公司会计舞弊研究应当关注的问题。

This paper reviews and comments research results of foreign research related to accounting fraud of listed companies , and brings forward some issues which should be paid close attention to in the future research related to accounting fraud of Chinese listed companies .

实证检验结果表明，上市公司会计舞弊与审计失败正相关；在存在会计舞弊的条件下影响审计失败的主要因素有资产负债率、现金负债率、资产净利率、关联方交易度以及审计费用率。

The result is that the accounting fraud in listed companies and audit failure are positive correlation and the factors of audit failure are mainly asset-liability ratio , cash debt ratio , asset margin , degree of related-party transactions and audit expense ratio .

上市公司会计舞弊问题在世界范围内大量存在，这表明证券市场对会计信息真伪的鉴别能力不高，使得虚假信息有一定的生存土壤。

The problem of accounting fraud of listed companies exists over a long period of time in the world , which shows the stock market is inefficient in distinguishing false information from true information , thus making false accounting information exists to a certain extent .

论文认为，我国上市公司会计舞弊具有社会危害大、行为隐蔽、涉及面广和监管难度大等不同于一般违规行为的特点。

The thesis takes that the accounting fraud of Chinese listed companies has its special characteristics differ form other break law actions , such as do great harms to the society , concealed behavior , Involving a wide range of the public and hard to control .

因此，要从根本上解决我国上市公司会计舞弊，提高会计信息质量，仅仅从会计角度出发进行治理是不够的，还必须要完善我国公司治理结构。

So , if we want to solve the accounting information fraud of listed company of our country and improve accounting information quality fundamentally , it is not enough only to proceed from accounting angle . we must perfect corporate governance structure of our country as well .

最后，对我国长期股权投资的应用政策提出建议，为未来会计准则的修订提供新思路，有利于我国对会计准则的进一步完善，从而加强对上市公司会计舞弊行为的防范。

Finally , this thesis offers suggestion for the application policy of long-term equity investment . It also provides new approaches for the future Accounting Standard revision , and is good to the further perfection of our Accounting Standards and keeping away listed company accounting fraud deed .

防范与治理上市公司会计舞弊一直是困扰理论界和实务界的世界性难题，即使是经济制度、法律制度号称是世界上市场经济制度最优秀之一的美国也同样面临这一问题的严峻考验。

The prevention and management of accounting fraud issue has been a global difficult problem which is a trouble in the theoretical realm and the practical realm , even in the United States whose economic system and legal system is known as one of the best market economic system .

根治上市公司会计信息舞弊与制度创新

System Innovation and the Solution of the Problem of Cheating Accounting Information in Marketing Corporation

上市公司会计信息舞弊是当今全球证券市场上一个普遍存在的现象。

Nowadays , accounting information distortion of listed companies is a widespread problem on global stock markets .

但上市公司会计信息舞弊是一个非常常见的问题，更是一个困扰世界的难题。

However , the accounting information of listed companies of fraud is a very-common problem . It is a problem that beset the world .

其中博弈论、非对称信息理论等经济学原理为探讨上市公司会计信息舞弊提供较好理论工具和新颖视角。

Game theory and asymmetric information theory provide better tools and new theoretical perspective to explore the economics of fraud accounting information of listed companies .

本文在借鉴西方较为成熟的舞弊理论和相关研究成果的基础上，采用案例研究的方法对我国上市公司的会计舞弊的动机、舞弊者、手段进行了分析；

Based on western accounting fraud theory and other correlated research , the author studies the motivates ^ maker and methods of listed company ' fraud by case studying ;