论我国上市公司会计造假现象及审计防范分析研究 审计学管理专业

论我国上市公司会计造假现象及审计防范摘要：在证券市场快速发展的时代，上市会计造假已经成为证券市场的一大顽疾，因此，甄别会计造假手段，并对其进行审计和防范是当务之急。本文通过对上市公司会计造假的原因和手段分析，从“欣泰电气”强制退市案例入手，论述了会计造假的危害，并提出从上市公司自身内部治理和审计两个方面，强化上市公司会计监督和职责，进而促进我国证券市场的健康发展，维护广大投资者的切身利益，使我国的资本市场更加完善。关键词：上市公司；会计造假；证券市场；审计防范On The Phenomenon of Accounting Fraud of Listed Companies in China and Audit PreventionAbstract: In an era of rapid development of the securities market and listed securities market accounting fraud has become a problem, therefore, screening means of accounting fraud, and audit and prevention is a top priority. Paper through on listed company accounting fraud of reasons and means analysis, from "Hin Thai electrical" forced back city case starts with, discusses has accounting fraud of against, and proposed from listed company itself internal governance and audit two a aspects, strengthened listed company accounting supervision and duties, then promote China Securities market of health development, maintenance General investors of vital interests, makes China of capital markets more perfect.Key words: listed companies ； accounting fraud ；auditing；securities market precaution目 录1. 绪论...................................................11.1 研究背景和意义.....................................11.1.1 研究背景......................................11.1.2 研究意义......................................11.2 研究方法和框架.....................................21.2.1 研究方法......................................21.2.2 研究框架......................................21.3 国内外研究现状.....................................31.3.1 国外对上市公司造假动机的研究现状..............31.3.2 国内对...