【作者】 胡华夏；

【导师】 邓明然；

【作者基本信息】 武汉理工大学 ， 管理科学与工程， 2006， 博士

【摘要】 进入20世纪90年代以来，各国经济领域里的财务欺诈行为无论在规模上还是复杂程度上都愈发猖獗，而且变得日益国际化。如曾经是世界上最大的能源公司安然公司(ENRON)破产，给美国这个世界上最发达的国家造成损失有700到800亿美元，由于安然事件安达信会计公司已经离开了会计师行业。安然会计丑闻导致公司的破产正在带来美国以至世界范围内的一系列有关公司治理及会计审计造假问题的深刻反思。 与英美国家财务欺诈相比，我国企业财务报告的欺诈行为同样也非常严重。据统计，自中国证券市场成立至2005年10月共有45家上市公司因欺诈性财务报告的行为受到处罚。上市公司的欺诈性财务报告，不仅会将资金引向无效的地方，造成社会资源配置的浪费，损害投资人的实际利益，更严重的是直接打击了投资人对证券市场的信心和信任，而信心是一个国家证券市场发展的重要基石，它直接关系到证券市场能否健康有序地运行。显然，我国上市公司欺诈性财务报告问题尤其是2001年的银广夏等一系列所谓“绩优股”的欺诈性财务报告引发了中国证券市场前所未有的信用危机，极大地影响了证券市场优化资源配置这一基本功能的发挥。 本研究在全面介绍国内外有关欺诈性财务报告研究成果的基础上，在本文的第2章首先对欺诈性财务报告的形成机理进行了分析，通过运用“有限理性经济人”理论对财务欺诈行为的内在因素及外部环境因素进行了分析。在欺诈性财务报告形成的内在因素分析方面，本文对欺诈性财务报告产生的因素之一——会计信息产权进行了理论分析，即在缺乏会计信息产权的情况下，会计信息的提供可能会出现“供给不足”或“信息过载”的情况，这是因为管理当局和会计信息使用者对于会计信息产权的权利不确定造成的，这也正是欺诈性财务报告产生的内在因素之一。此外，本文对欺诈性财务报告产生的因素之二——公司治理结构失衡进行了理论分析，即由于我国公司治理结构存在着缺陷，使得权利上的制衡机制被削弱，权力缺少了控制必然会趋向集中，由此便会产生一些有悖市场意愿的行为发生，财务欺诈行为就包括其中。当然，在公司治理结构各个组成部分正常运作的情况下，财务欺诈应该能得到较为有效的控制。但目前我国企业财务欺诈现象比较严重，其中除部分技术上的原因外，大部分则是与其自身的背景有相当大的关系，是制度或体制上的原因，而公司治理结构不完善是一个很重要的方面。因此，更多还原

【Abstract】 Since 1990s, financial fraudulent behaviors in economics field are rampant not only in scale but also in complexity, and have become increasingly internationalized. For example, the bankruptcy of ENRON, which was once the largest energy company in the world, led to the loss as high as 70 to 80 billion dollars to the U.S.A. As a result, Arthur Andersen accounting firm had to depart from accountant industry. The bankruptcy of the company led by Arthur Andersen’s accounting scandal is bringing a series of profound reflection about the corporate governance and the spurious problem of accounting and audit all over the world.Compare to America and Britain, financial fraudulent behaviors of the Chinese enterprises have been more serious. It’s statistically reported that 45 listed companies had been punished for fraudulent behaviors in financial reports from the establishment of China security market to October 2005. Fraudulent financial reports of listed companies lead to ineffective use of capital make the waste of social resource distribution and do harm to the real interest of investors. What’s worse, it shocks the confidence of investors and the credibility for security market, which is an important foundation stone of the security market development and relates to whether the security market develops healthily and orderly. Obviously, the problems of fraudulent financial report in our listed companies, especially a series of fraudulent financial reports created by so-called blue chip such as Yin Guangxia in 2001, led to the unprecedented credit crisis in the Chinese security market and largely affected the basic function of security market to optimize resource distribution.Based on the domestic and foreign research achievements of fraudulent financial report, Chapter 2 of this dissertation analyses the formation principle of fraudulent financial report. It analyses intrinsic factors and exterior environments of the financial fraudulent behavior by the theory of limited rational economic man. In the analysis of intrinsic factor about the formation of fraudulent financial report, this dissertation analyses the property right of accounting information which is the first factor of fraudulent financial report, which means in the case of lacking the property right of accounting information, the supply of accounting information may encounter the "supply deficiency" or "information overload". The reason is that the management更多还原