【作者】 李莉；

【导师】 韩传模；

【作者基本信息】 天津财经大学 ， 会计学， 2010， 硕士

【摘要】 会计舞弊问题几乎是随着资本市场的产生而产生的,在会计舞弊问题中,财务报告舞弊成为最常见的问题之一。且近些年来,财务报告舞弊问题大有愈演愈烈之势,国内外发生的重大财务报告舞弊事件对资本市场的健康发展造成了强烈的冲击,严重损害了资本市场健康有序的发展。鉴于财务报告舞弊产生的强大危害性,研究上市公司财务报告舞弊识别问题具有一定的现实意义。参考国内外研究的成果,从国内外对于财务报告舞弊问题的手段、识别方法的文献出发,对财务报告舞弊问题产生的原因、采用的手段、预警信号以及治理方法进行了阐述。在实证部分,筛选出与财务报告舞弊密切相关的各类财务指标,特别加入了股权结构指标,丰富了财务指标的种类,同时拓展了财务报告舞弊识别问题的研究范围。并在实证研究开始前,对这些指标与财务报告舞弊的关系进行了预测。随后建立Logistic回归模型,将上述指标进行实证研究,得出对财务报告舞弊解释能力较为显著的财务指标,从而得到了能够识别财务报告舞弊的有效指标。同时将利用这些财务指标进行财务报告舞弊的动机进行了较为细致的分析,并且在此基础上提出了解决这些财务报告舞弊问题的现实方法,使研究更具有现实操作性。通过以上实证研究表明,Logistic模型的整体预测准确率为72.92%。应收账款/流动资产、净利润/所有者权益、经营活动现金净流量/资产总额、流通股数/总股本数这四个指标解释上市公司财务报告舞弊的能力比较显著,应该对这些指标予以更多的关注。当这些解释能力较强的指标出现异常时,上市公司有可能实施了财务报告舞弊行为,注册会计师或者相关监管部门应对此加强监督核查,以便能及早发现上市公司财务报告舞弊问题。将由研究得出的显著指标运用于实践经验中,使得对财务报告舞弊识别的研究具有一定的可操作性。更多还原

【Abstract】 Accounting corruption was almost appeared as the capital market developed. Financial report corruption is one of the common problems in accounting corruption. And recently financial report corruption has been more and more severe, which affects healthy development of capital market seriously. According to the huge harmful to capital market, there is a real meaning of researching on financial report corruption.According to achievements on research, the article elaborates the reason、warning information and management methods on financial report corruption. The article selects financial index which is related to financial report corruption referred to the previous research, especially choose the stockholder’s rights structure index in order to expand the scope of research. At the same time, the article predicts the relationship between financial index and financial report corruption, and then set up Logistic Model. Through the Empirical Study, the article gets the financial index which is closely related to financial report corruption. The article also analyses the reason of using the financial index corruption, and finds out reasonable solution.Based on the Empirical Study, the prediction accuracy of Logistic Model is 72.97%.The index of accounts receivable/current asset、net profit/ equity、net cash flow of operating/total assets、circulation stocks/total stocks can give positive response to financial report corruption. When these are unusual, the CPA and related supervision should pay attention to the corporation, so that help us to find the problem of financial report corruption.更多还原