【作者】 鄢波；

【导师】 胡华夏；

【作者基本信息】 武汉理工大学 ， 会计学， 2004， 硕士

【摘要】 近年来世界各地不断涌现财务欺诈案件，给世界经济带来了不同程度的创伤，尤其是给证券市场的影响，更是危害深重。我国证券市场中同样存在财务欺诈的现象，不断爆出的假帐丑闻，给我国尚待完善的证券市场带来了不小的冲击。找出财务欺诈的成因，找到标本兼治的方法已经成为世界各国共同关注的课题。 财务欺诈之所以有存在空间，有其制度和道德上的因素。经济与科技的飞速发展，“新经济”时代的到来，财务欺诈手段和方式日新月异，也给我们找出解决方法设置了障碍。独立审计作为证券市场的中坚力量，应该在这场反欺诈的斗争中发挥“经济警察”的作用。如何让独立审计成为防范财务欺诈的屏障，将在本文作深入的探讨。 目前，对于财务欺诈的研究，集中在成因理论和制度防范上，大多采用规范分析的方法。本文从财务欺诈的成因分析入手，结合我国证券市场已披露案例的研究，建立财务欺诈的识别模型，提出了从独立审计的角度建立其全面防范的对策。大体分为四个部分： 第一部分，介绍了财务欺诈的含义和特征，及其与相关概念的比较，并总结了国内外有关财务欺诈理论的研究成果。 第二部分，结合我国证券市场的现状，深入分析了财务欺诈的成因。主要有外部环境制度上的缺失因素，也存在企业内部治理结构缺陷的影响。尤其在我国特殊的市场体制下，财务欺诈更是有他自身形成的诱因。 第三部分，通过对我国上市公司财务欺诈的案例的研究，发现其造假手法主要集中在，虚拟资产，利用关联交易，会计政策的选择，资产置换和遗漏主要披露上。针对上述欺诈手段总结了一些识别欺诈经验分析方法，并对利润造假的识别模型进行了实证分析。 第四部分，阐述了从独立审计的角度，建立应对财务欺诈的防范体系的对策。包括对独立审计外部环境的治理，事务所内部质量管理的强化，以及审计项目实施过程中审计对策。更多还原

【Abstract】 The financial fraud cases are emerging constantly in recently years at home and abroad. They have brought the wound in various degrees to international economy, especially give the impact of the security market. Some listed companies of our country also make fraud financial reports, the false account scandal that is producing constantly too. Finding out the origin cause of formation that the financial affairs swindle, finding the method to treat both principal and secondary aspect of disease has already become the subject that countries all over the world have paid close attention to together.Financial fraud stored in the space over the world, there is factor on its system and morals. Meanwhile, the development at full speed of the economy and science and technology, the arrival of times of " New Economy ", make the means and way of the financial fraud changing with each passing day, and placed obstacles to find out the solution for us. Auditing as the core force of the security market should play the role of "economic police" in the struggle to fraud. How to make the auditor to be the pioneer in the antifraud war, It is a wising subject to be worth discussing for scholars.This text tries hard to start with from the origin cause of the financial fraud, combine the research to the case, set up the discernment model that the financial affairs swindle, and set up its overall precaution tactics in term of auditing.First of all, Introduce meaning and characteristic of financial fraud , and the comparison of the relevant concept, and has summarized the domestic and international relevant research results of financial fraud.Secondly, according to origin cause of financial fraud , there is factor on systems of external environment condition, the influence of the defect of the inside administration structure exists too.Thirdly, through the case analysis to financial fraud of listed company of our country, the fake tactics are concentrated on mainly, fictitious assets, utilizing related trade, the choice of the accounting policy, assets replacement and omitting revealing. This paper has summarized the experience analytical method of discerning through the positive research, and has set up the early warning model that discerns the fake profit.Finally, in term of audit, set up and raise the counter measures system,including to the administration of the audit external environment condition, the strengthening of inside quality control of the accounting firm , and the countermeasure in the auditing project implementation course.更多还原