【作者】 徐敏；

【导师】 郑长军；

【作者基本信息】 华中科技大学 ， 会计硕士（专业学位）， 2016， 硕士

【摘要】 随着工业发展,企业规模越来越大,财务舞弊问题愈演愈烈。财务舞弊不仅仅损害的是广大投资者的自身利益,同时也阻碍了社会经济的发展。企业财务舞弊问题对于投资者、政府以及其他参与者而言,已经不仅仅是经济上的损失了,是更为严重的信任危机,这种危机已经可以对社会经济的发展造成重大影响。然而,治理财务舞弊是一项极其复杂和艰巨的任务,涉及到很多方面。财务舞弊问题是现在迫切需要得到解决的。本文通过对上海物贸财务舞弊进行案例研究,分析其舞弊动机及手段,并尝试给出企业财务舞弊的治理措施及防范建议,现总结如下:企业财务舞弊可以通过公司自身治理、中介机构治理和监管机构治理三个方面来讨论。第一,公司自身治理。在公司层面,包括加强公司治理结构建设;完善内部监督制度等方式。在行为人方面,职业道德观和风险意识的树立也是很重要的。第二,中介机构治理。中介机构治理可以从以下方面进行:在审计人员方面,可以通过提高注册会计师的专业素质来保障审计质量;在审计机构方面,加快会计师事务所转制;同时也可以推出保险制度来分散中介机构的审计风险。第三,监管机构治理。在监管机构治理方面可以考虑:完善健全法律法规,使监管部门的监督责任落到实处;对实施财务舞弊企业,做到严格执法,增加他们的违规成本;还可以追究中介机构连带责任,这样一来,中介机构在放弃其审计独立性的时候,就会考虑更大的经济成本。更多还原

【Abstract】 With the development of industry,scale expansion of company,financial fraud problems are more and more serious,which not only damage economic interests of general investors,but also hold back the development of social economy.For investors,government or other participants,financial fraud problems are not only financial losses but serious trust crisis which can already have a significant impact on socioeconomic development.However,financial fraud management requires solving immediately now is an extremely intricate and formidable problem involving many aspects.Through the case study on financial fraud of Shanghai Material Trading Company,this article will analyze its motivation and methods,hoping to find out governance fundamentally.The article tries to give governance advice on company financial fraud with three aspects.The task can be communicated in company’s own management,intermediary management and regulator management.Firstly,company’s own management,including strengthening construction of governance structure,promoting internal surveillance system.However,only external binding is not enough,risk consciousness and professional ethics of accounting staff are indispensable.Secondly,intermediary management,which can strengthen troop construction of CPA and improve auditing quality in auditing members;accelerate transformation of accounting firms;try to launch insurance system to spread audit risk of intermediaries.Thirdly,regulator management,which can consider to perfect the legal environment,reinforce the supervision;increase punishment on financial fraud and their violation cost,hold joint liability of intermediaries.In this way,intermediaries will consider greater economic cost when giving up its independence.更多还原