【作者】 文显娟；

【导师】 王克勤；

【作者基本信息】 西南大学 ， 概率论与数理统计， 2008， 硕士

【副题名】基于公司内部治理结构视角

【摘要】 随着我国上市公司财务报告舞弊问题的日益严重和由此带来的严重的经济后果,财务报告舞弊问题已经引起了广大投资者、债权人和政府监管部门以及会计准则制定机构的极大关注。如何识别财务报告舞弊,如何对财务报告舞弊进行治理并从根本上解决这一问题,是一直令会计界头痛的问题。国外对于财务报告舞弊的研究已经相当广泛,也取得了巨大的成就。然而,国内关于财务报告舞弊的研究还处在浅层面的规范研究阶段,主要涉及舞弊的动机、成因和预防等方面的理论研究。采用实证研究的并不多见,而站在公司内部治理结构角度研究财务报告舞弊的更少。当上市公司有强烈的舞弊动机时,某些不完善的公司内部治理结构为上市公司提供了一个机会,且成为舞弊最深层次的原因。本文从公司内部治理结构的视角出发,结合中国的特殊情况,研究了公司内部治理结构对财务报告舞弊的影响,试图找到识别和治理财务报告舞弊的行之有效的方法。文章在研究国内外相关的理论文献和深入分析中国现有的公司内部治理结构现状的基础上,对我国上市公司的公司内部治理结构与财务报告舞弊的关系进行了探讨,并提出了若干理论假设。在实证部分,本文以32家被公开处罚的上市公司和32家对应的非舞弊上市公司为研究样本,以是否发生舞弊为因变量,以公司内部治理结构因素(股权结构、董事会特征和监事会特征)为自变量,在控制公司规模的基础上,对两类公司进行均值检验,然后选择了一系列的控制变量,并构建Logistic模型进行了回归分析。研究发现第一大股东持股比例、执行董事比例和当年董事会召开的次数均对财务报告舞弊产生显著的影响,而在其他内部治理结构因素方面并无显著差异,说明我国现有的公司内部治理结构情况还存在很多缺陷,未能有效地防止、发现和纠正财务报告舞弊。然后,文章通过Logistic向前回归法,得到了最终的识别上市公司财务报告舞弊的模型,并检验模型的判别准确率。最后文章提出治理财务报告舞弊的建议,概括本文的研究结论,指出本文有待进一步完善的地方并对研究课题的未来发展方向进行展望。更多还原

【Abstract】 With the problem of fraudulent financial reporting becoming more and more serious among the listed companies, and thus economics consequence incurred, investors, creditors, government and institutions related have already taken the fraud into great consideration. How to detect the fraudulent financial reporting? How to protect from fraudulent financial reporting by public companies and solve the problem? These problems are troubling auditors all along.The overseas research about the fraud is already extremely widespread, and also obtained great achievement. However, the research about it in domestic is limited, mainly involves motive, origin, prevention and other aspects of fraud, which are fundamental theoretic research, using the empirical analysis research is still not too much , and very few people stand in the interior corporate governance to research the fraud. When a listed company has a strong sense of fraudulent motives, some imperfect interior corporate governance structure of listed companies provided an opportunity, and has become the most deep-seated reason of the fraud.Combined with the special background of Chinese listed companies, this thesis analyses the influence of interior corporate governance with fraudulent financial reporting, trying to find out a way to detect the fraudulent financial reporting from the true one, and to prevent its happening. This thesis reviews theoretical and empirical literatures on interior corporate governance and fraudulent financial reporting, then analyses the current status of Chinese listed companies deeply. After analyzing the relationships between interior corporate governance and fraudulent financial reporting, I put forward several hypothesizes. In part of empirical studies, I practice mean test and Logistic regression test between the 32 fraud samples and 32 no-fraud samples of Chinese listed companies with the variables of interior corporate governance, such as the ownership structure, the characteristic of board of directors and the characteristic of board of supervisors by controlling the factor of the size of the listed companies. We conclude a result that factors of the first-large shareholders, the ratio of the executive directors and the times of board meetings have great influences on fraud, while the other factors of interior corporate governance do not have remarkable differences, explaining that company governs still have many flaws in our country and have not been able to effectively prevent, discover and correct fraud. Then I established the regression model to detect fraud by using Logistic Forward-Wald. and tested its .Finally. I put forward some suggestions to prevent fraud, summarize the conclusion of this thesis, point out its limitations and its future directions of developments.更多还原