财务欺诈与防范措施的研究+文献综述
关键词：财务欺诈；上市公司；防范措施
Measures to prevent financial fraud and research
Abstract: In recent years, domestic and foreign financial fraud occurred frequently, has brought a huge loss to national economy. Compared with the foreign financial fraud, because of the different national conditions, the reasons of our country's financial fraud has its own uniqueness. These financial fraud events not only caused huge losses to investors, and for rational allocation of resources and the development of the securities market has a great deal of harm, accounting fraud will lead to a large number of social and economic resources serious waste, the listed company financial fraud seriously affected the healthy development of securities market, to the state and investors brought a big loss. This article through to our country enterprise accounting fraud of the status quo analysis, to study the causes of the financial fraud and means, and finally according to the methods of financial fraud prevention measures are put forward, and gradually achieve the fine environment of financial fraud prevention and governance, in order to make the accounting industry after can progress towards a right direction, but also for the healthy development of economic provide a good protection.
Key words: Financial fraud; The listed company; Preventive measures
目 录
引 言 1
一、研究基础和意义 2
（一） 研究基础 2
（二） 本文的研究意义 2
（三） 研究内容 2
（四） 研究方法 3
二、财务欺诈的概述及影响 4
（一） 财务欺诈的概念 4
（二）财务欺诈手段 4
（三） 财务欺诈的危害 5
三、财务欺诈的成因分析 6
（一）财务欺诈的成因理论 6
1、 舞弊三角理论 6
2、 GONE理论 6
3、 冰山理论 7
4、 公司欺诈风险因子理论 8
（二）财务欺诈的具体成因分析 9
1、 上市公司内部治理结构的不完善 9
2、 法律制度不健全 9
3、 上市公司激励机制存在较大的负面作用 11
4、 会计准则方面的漏洞 11
5、 监管体制与制度方面的缺陷 11
6、 审计监督方面的弊端 12
四、案例分析 13
（一） 案例背景 13
（二） 公司概况 13
（三） 财务欺诈手段 13
（四） 财务欺诈分析 15
1、2009--2011年各财务报表问题不断 15
2、3年3换审计机构 16
（五） 引起的思考 16
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