新会计准则对上市公司财务舞弊防范效用研究
本站原创 论文中文摘要：我国白勺会计改革历程自1985年颁布了《会计法》和《中外合资经营企业会计核算制度》至今,已有20余年白勺历程。1992年11月16日以中华人民共和国财政部令第5号发布《企业会计准则》,随后又相继颁布了如《债务重组》、《非货币性资产交易》等16项具体准则,这些准则白勺实施为指导上市公司会计处理、防止任意操纵利润建立了规范体系。但近年来上市公司舞弊事件不断出现,并呈现数量上升和数额增大白勺趋势,伴随世界性白勺舞弊丑闻恶化,我国一直致力于会计准则白勺国际趋同和防范舞弊体系白勺建立。本文采用规范研究方法,依据经济学、管理学理论分析上市公司舞弊动因及会计准则对提高会计信息含量白勺有效性,以2006年最新颁布白勺会计准则为背景,研究新准则对财务舞弊防范白勺效用。在分析论述中,得出新准则白勺实施将在诸多方面可以提高防范舞弊有效性白勺结论;同时,对于新产生白勺问题提出了笔者白勺建议,期望对建立上市公司舞弊防范体系有所裨益
Abstract（英文摘要）：www.328tibet.cn Since the 1990’s ,China has produced a lot of fraud events ,later,America also appeared Enron event astonishing the world .This events not only brought huge ecnomic losses for invertors,but are impacting the development of the capital and securities market of China and the world.The purpose of accounting standards is to improve the quality of accounting information. As with the economic consequences of accounting standards , the management company has all kinds of accounting distortion motives. High-quality accounting standards as the key to improve the prevention system. play an important role in the protection for investors and promotion for healthy development of the capital market securities. Accounting reform of our country has been 20 years,under the guidance of multitudinous accounting standards, laws and regulations ,the accounting concepts,principles,confirm and measure improved considerablely and achived a better level.While, there are increasing frand events with the advanced and dark methods,Chinese government has committing accounting standards methods reserch in order to improve the fraud prevention.Treasury department promulgated 1 basic accounting standard and 38 special standards in Feb15,2006. For one thing,the new standards realized the convergence to International Financial Reporting Standards; for another, it shows that the capital market and asset market is going to maturity after 20 years of development .First, the introduction of fair value in asset measure reflect in Debt restructuring standard,Non-monetary asset swap standard ,Recognition and measurement of financial instruments standard; Second, Chinese enterprises special circumstances are also considered in the handling of certain items to keep a certain characteristics .for example, decrease preparative on fixed assets , projects, intangible assets and other Long-term assets are not allowed to switch back; Enterprise Merger separate into identical cotrol and non-identical cotrol.The former take the measure of combining rights,the later take the measure of purchase act. Finally,there are lots of new standards established for special industry , Recognition and measurement of financial instruments standard ,financial asset traner ,Oil and Gas Production and so on . New standard stipulate the subject from confirm measure to disclosure roundly.The formulation of some standards is with a certain perspective,some not detailed enough,which exist potential manipulation chance for Listed companies. The author analyses some related questions of fair value,the related-party transactions and some other standards and makes some suggestion. The author argues that the new standard formulated is a high quality fruit as a whole which strength the building of fraud prevention and is a new milestone in the history of the establishment of accounting .Through comparing the differences between Earnings Management accounting information distortion fraud.The author difine fraud as actor take methods which contrary to the laws and regulations to get improper benefit.it is a action system include motivation behation and result.The article reviewed the fraud motivation by foreign researchers and discusses the fraud motivation of our country based on the triangle theory, including stress factor,opportunity factor and self-rationalization factor.Through the analysis ,the author consider the stress factor and self-rationalization factor are internal factors which difficult to characterizating and the opportunity factor is external factor which is easier to mesure.So ,we should establish a restraint mechani from outside . Enterprises choose a reasonable accounting policies to confrim and measure the business under the guidance of accounting standard.Accounting standard is the core of the external prevention system.The author analyses the accounting standards play an important role in improving the quality of accounting information form the Contract Theory and Institutional Ecnomics. the author consider accounting standard as a system.The object of standard is to satiy the users’maximum effctiveness by improve the quality of accounting information.This article analyses the non-regular gains and losses impact on the listed companies fraud behior.With the combination of the specific listed companies fraud case,the author found related-party transactions ,taking advantage of accounting policy and debt restructure ,non-monetary asset swap and so on which became an important tool for listed companies frand behior.According to the problems of the trade, discussing the effctiveness of the new accounting standards for preventing fraud from the aspect of new emending standards and drawing standards .Including related-party transactions ,inventory cost ,debt restructure ,non-monetary asset swap, long-term equity investment and enterprise merger,impairment of assets, financial instruments recognized and measurement,paid shares ,annuity fund and so on .The author think the new standards he a great change in confirm ,measure and disclosure , the fair value provide a platform for the realization of fair trade which is the biggest shine .But,there are potencial fraud space for listed company.For example, there are intense and unstable growth performance in listed companies in 2007 probably,the change of earnings quality analysis,indicators,standards lead to the decline in the quality of accounting information.Being anxious for the introduction of fair value in certain areas which achieve real fair trade impossible.In view of the problems identified in last section,the author comply some suggestion,including making the standard particular,increasing disclusure, introducing supplementary measures in using financial report and decision-making,improving the quality of accounting and so on.According to the article discussion,the author consider inventory cost ,impairment of assets,debt restructure ,non-monetary asset swap he effectiveness of the prevention for listed companies frand.The fair value provide a platform for the realization of fair trade, introducing fair value conditionally shows cautel and the real reflection of captial assest market of our country .In face of the question of new standard ,we should take measures to settle.In a word , the new accounting standard is a high-quality results which strengthen the building of prevention system.
论文关键词： 新会计准则；舞弊；公允价值；
Abstract（英文摘要）：www.328tibet.cn Since the 1990’s ,China has produced a lot of fraud events ,later,America also appeared Enron event astonishing the world .This events not only brought huge ecnomic losses for invertors,but are impacting the development of the capital and securities market of China and the world.The purpose of accounting standards is to improve the quality of accounting information. As with the economic consequences of accounting standards , the management company has all kinds of accounting distortion motives. High-quality accounting standards as the key to improve the prevention system. play an important role in the protection for investors and promotion for healthy development of the capital market securities. Accounting reform of our country has been 20 years,under the guidance of multitudinous accounting standards, laws and regulations ,the accounting concepts,principles,confirm and measure improved considerablely and achived a better level.While, there are increasing frand events with the advanced and dark methods,Chinese government has committing accounting standards methods reserch in order to improve the fraud prevention.Treasury department promulgated 1 basic accounting standard and 38 special standards in Feb15,2006. For one thing,the new standards realized the convergence to International Financial Reporting Standards; for another, it shows that the capital market and asset market is going to maturity after 20 years of development .First, the introduction of fair value in asset measure reflect in Debt restructuring standard,Non-monetary asset swap standard ,Recognition and measurement of financial instruments standard; Second, Chinese enterprises special circumstances are also considered in the handling of certain items to keep a certain characteristics .for example, decrease preparative on fixed assets , projects, intangible assets and other Long-term assets are not allowed to switch back; Enterprise Merger separate into identical cotrol and non-identical cotrol.The former take the measure of combining rights,the later take the measure of purchase act. Finally,there are lots of new standards established for special industry , Recognition and measurement of financial instruments standard ,financial asset traner ,Oil and Gas Production and so on . New standard stipulate the subject from confirm measure to disclosure roundly.The formulation of some standards is with a certain perspective,some not detailed enough,which exist potential manipulation chance for Listed companies. The author analyses some related questions of fair value,the related-party transactions and some other standards and makes some suggestion. The author argues that the new standard formulated is a high quality fruit as a whole which strength the building of fraud prevention and is a new milestone in the history of the establishment of accounting .Through comparing the differences between Earnings Management accounting information distortion fraud.The author difine fraud as actor take methods which contrary to the laws and regulations to get improper benefit.it is a action system include motivation behation and result.The article reviewed the fraud motivation by foreign researchers and discusses the fraud motivation of our country based on the triangle theory, including stress factor,opportunity factor and self-rationalization factor.Through the analysis ,the author consider the stress factor and self-rationalization factor are internal factors which difficult to characterizating and the opportunity factor is external factor which is easier to mesure.So ,we should establish a restraint mechani from outside . Enterprises choose a reasonable accounting policies to confrim and measure the business under the guidance of accounting standard.Accounting standard is the core of the external prevention system.The author analyses the accounting standards play an important role in improving the quality of accounting information form the Contract Theory and Institutional Ecnomics. the author consider accounting standard as a system.The object of standard is to satiy the users’maximum effctiveness by improve the quality of accounting information.This article analyses the non-regular gains and losses impact on the listed companies fraud behior.With the combination of the specific listed companies fraud case,the author found related-party transactions ,taking advantage of accounting policy and debt restructure ,non-monetary asset swap and so on which became an important tool for listed companies frand behior.According to the problems of the trade, discussing the effctiveness of the new accounting standards for preventing fraud from the aspect of new emending standards and drawing standards .Including related-party transactions ,inventory cost ,debt restructure ,non-monetary asset swap, long-term equity investment and enterprise merger,impairment of assets, financial instruments recognized and measurement,paid shares ,annuity fund and so on .The author think the new standards he a great change in confirm ,measure and disclosure , the fair value provide a platform for the realization of fair trade which is the biggest shine .But,there are potencial fraud space for listed company.For example, there are intense and unstable growth performance in listed companies in 2007 probably,the change of earnings quality analysis,indicators,standards lead to the decline in the quality of accounting information.Being anxious for the introduction of fair value in certain areas which achieve real fair trade impossible.In view of the problems identified in last section,the author comply some suggestion,including making the standard particular,increasing disclusure, introducing supplementary measures in using financial report and decision-making,improving the quality of accounting and so on.According to the article discussion,the author consider inventory cost ,impairment of assets,debt restructure ,non-monetary asset swap he effectiveness of the prevention for listed companies frand.The fair value provide a platform for the realization of fair trade, introducing fair value conditionally shows cautel and the real reflection of captial assest market of our country .In face of the question of new standard ,we should take measures to settle.In a word , the new accounting standard is a high-quality results which strengthen the building of prevention system.
论文关键词： 新会计准则；舞弊；公允价值；