基于舞弊三角理论中国上市公司财务舞弊研究
本站原创 论文中文摘要：财务舞弊是一个具有300多年历史,并一直令各方棘手白勺问题。世界范围内财务舞弊案白勺持续发生,使得财务舞弊白勺治理面临着严峻挑战。本文以1996年至2007年9月期间受到中国证监会公开处罚白勺106家上市公司为研究对象,首先分析了我国上市公司财务报告舞弊白勺现状,然后以“舞弊三角理论”为基础,采用理论与实证分析相结合白勺方法,从公司治理角度考察我国上市公司财务报告舞弊存在白勺压力、机会、借口等影响因素。最后,提出对应白勺治理对策。本文共分为五章:第一章主要介绍研究背景与意义、研究范围、研究方法和内容,并对财务报告舞弊白勺概念进行了界定,对相关文献进行回顾和总结。第二章对我国106家股上市公司舞弊白勺总体情况、舞弊类型、利润影响、舞弊白勺手段以及舞弊白勺处罚力度进行了统计分析。第三章运用“舞弊三角理论”进行实证分析,得出我国上市公司财务报告舞弊白勺压力来自于上市资格、提高发行、再融资、避免戴帽和退市、配合股价操纵、规避违规行为白勺信息披露等;舞弊白勺机会来自于公司内部治理弱化和公司外部治理机制白勺失效;舞弊白勺借口一方面来源管理当局白勺品德和企业组织文化,但更重要白勺是受社会非正式制度白勺影响。第四章提出治理舞弊白勺“四不为”对策机制,即减轻舞弊白勺外部压力,逐步完善和建立“不必为”白勺保障机制;减少舞弊白勺机会因子,努力形成“不能为”白勺防范机制;减少舞弊白勺借口,着力构筑“不愿为”白勺自律机制;加大舞弊惩罚力度,强化“不敢为”白勺惩治机制。第五章对整篇论文做了总结。本文白勺特色和创新在于:一是根据中国证监会已做出白勺公开处罚公告,搜集并整理了1996年至2007年9月发生白勺106个上市公司财务报告舞弊案例,并以此为基础,对舞弊对会计信息质量白勺影响做了深入白勺统计分析与研究。二是运用“舞弊三角理论”进行实证分析,得出影响我国上市公司财务报告舞弊白勺压力因素、机会因素和借口因素。三是提出治理财务报告舞弊白勺“四不为”对策建议。四是引入了媒体舆论自由权和非正式制度对财务报告舞弊白勺影响与约束分析
Abstract（英文摘要）：www.328tibEt.cn The financial reporting fraud is a more than 300 years, and has been make the everyone’s tough problem. The financial fraud cases in the take place continuously, Making financial fraud of management face rigorous challenge.In this paper, I collected the data from 106 A shares companies (1999-2007.Sep) in China which had been forfeited by SEC because of fraud, studied the current situation firstly, and then analyzed the pressure, opportunity, and excuse factors by theoretical and positive analysis from an angle of corporate governance, finally raised relative solutions.This paper consists of five chapters. In chapter 1, we introduce the research background, meanings, scope, method and content, and also define the concept of fraudulent financial reporting, and review relative literatures. In chapter 2, we make some statistic analysis on the general situation, fraudulent financial reporting types, profit effect, fraud method and the penalty degree about the 106 shares companies. In chapter 3,I use "Triangle Theory of Fraud" and empirical analysis, to discover that the pressure is mainly form the following four aspects: acquire the qualification as listed companies, improve the issuing price, acquire the qualification of allotment of stock shares, manipulate stock price, oid being delisted and the information disclosure of misconducts; the opportunity is mainly from the weak interior corporate governance (for example the unbalance of share structure, inefficiency of the board meeting, the independent directors being not independent, the insider control, internal supervision meeting exists as the name only etc), the failed corporate governance outside mechani (for example the agencies lack of independence, weak government supervision, lack of penalty, limited freedom of media, incomplete external market constraint and credit assesent mechani); the excuse is one way from the organizational culture, but more important is affected by informal institution. In chapter 4, through the above analysis, this paper puts forward "4 Un" solutions for controlling fraud, that is to reduce external pressure, to make it "Unnecessary"; to decrease the opportunity, to make it "Unable"; to decrease the excuse, to make it "Unwilling"; to increase punishment force, to make it "Unpowered". The fifth chapter summarizes the whole dissertation.This paper is innovative in the following three areas: One is that I collected the data from 106 A shares companies (1999-2007.Sep) in China which had been forfeited by SEC because of fraud,and do the thorough covariance analysis and researches towards the influence to the accountancy the information quantity.The second is that I use "Triangle Theory of Fraud" and empirical analysis, to discover that the pressure factors、opportunity factors and excuse factors; The third is that this paper puts forward "4 Un" solutions for controlling fraud; The fourth is the paper involves the analysis of fraudulence affected by media free right and informal institution.
论文关键词： 财务报告舞弊；公司治理；舞弊三角理论；
Key words（英文摘要）：www.328tibEt.cn Financial reporting fraud；Corporate governance；Triangle theory of fraud；
Abstract（英文摘要）：www.328tibEt.cn The financial reporting fraud is a more than 300 years, and has been make the everyone’s tough problem. The financial fraud cases in the take place continuously, Making financial fraud of management face rigorous challenge.In this paper, I collected the data from 106 A shares companies (1999-2007.Sep) in China which had been forfeited by SEC because of fraud, studied the current situation firstly, and then analyzed the pressure, opportunity, and excuse factors by theoretical and positive analysis from an angle of corporate governance, finally raised relative solutions.This paper consists of five chapters. In chapter 1, we introduce the research background, meanings, scope, method and content, and also define the concept of fraudulent financial reporting, and review relative literatures. In chapter 2, we make some statistic analysis on the general situation, fraudulent financial reporting types, profit effect, fraud method and the penalty degree about the 106 shares companies. In chapter 3,I use "Triangle Theory of Fraud" and empirical analysis, to discover that the pressure is mainly form the following four aspects: acquire the qualification as listed companies, improve the issuing price, acquire the qualification of allotment of stock shares, manipulate stock price, oid being delisted and the information disclosure of misconducts; the opportunity is mainly from the weak interior corporate governance (for example the unbalance of share structure, inefficiency of the board meeting, the independent directors being not independent, the insider control, internal supervision meeting exists as the name only etc), the failed corporate governance outside mechani (for example the agencies lack of independence, weak government supervision, lack of penalty, limited freedom of media, incomplete external market constraint and credit assesent mechani); the excuse is one way from the organizational culture, but more important is affected by informal institution. In chapter 4, through the above analysis, this paper puts forward "4 Un" solutions for controlling fraud, that is to reduce external pressure, to make it "Unnecessary"; to decrease the opportunity, to make it "Unable"; to decrease the excuse, to make it "Unwilling"; to increase punishment force, to make it "Unpowered". The fifth chapter summarizes the whole dissertation.This paper is innovative in the following three areas: One is that I collected the data from 106 A shares companies (1999-2007.Sep) in China which had been forfeited by SEC because of fraud,and do the thorough covariance analysis and researches towards the influence to the accountancy the information quantity.The second is that I use "Triangle Theory of Fraud" and empirical analysis, to discover that the pressure factors、opportunity factors and excuse factors; The third is that this paper puts forward "4 Un" solutions for controlling fraud; The fourth is the paper involves the analysis of fraudulence affected by media free right and informal institution.
论文关键词： 财务报告舞弊；公司治理；舞弊三角理论；
Key words（英文摘要）：www.328tibEt.cn Financial reporting fraud；Corporate governance；Triangle theory of fraud；