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内部治理结构与上市公司财务舞弊:基于北大科技的案例研究
时间:2011-02-19 浏览次数:1516次 无忧论文网
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    近年来,国内外频频爆发上市公司财务舞弊案件,引起理论与实务界的广泛关注。引发上市公司财务舞弊的成因很多,内部治理结构存在缺失是主要原因之一。本文试图从内部治理结构角度剖析财务舞弊的成因,在理论分析的基础上,以大连北大科技股份有限公司为案例,剖析北大科技的财务舞弊行为,从公司内部治理结构方面挖掘北大科技财务舞弊的产生根源,进而提出上市公司财务舞弊的治理对策。全文共分为四章:
    第一章 上市公司财务舞弊:一个综述。概述财务舞弊的概念、手法、成因理论以及运用“有限理性经济人”和“机会主义”假设和成本效益原理对财务舞弊进行经济学分析,并由上市公司财务舞弊的制度背景引出产权理论、委托——代理理论、利益相关者理论等公司治理理论。
    第二章 内部治理结构与上市公司财务舞弊。分析股权结构、董事会、监事会、经营者激励机制与财务舞弊的关系,指出内部治理结构存在的缺陷是上市公司财务舞弊的重要根源。
    第三章 上市公司财务舞弊:基于北大科技的案例研究。系统剖析北大科技发生的利润造假、增值税发票虚开、信息违规披露、资产虚计等财务舞弊行为,然后从北大科技内部治理结构层面深层分析财务舞弊行为成因。
    第四章 上市公司财务舞弊的治理对策:由北大科技引发的思考。从规范内部治理结构层面提出财务舞弊的治理对策,同时简述了与之配套的部分外部治理机制策略。
     [英文摘要]:     In recent years, the financial frauds of listed companies have broken out again and again at home and abroad, and they cause extensive concern of theoretical and practical field. Although there exist many reasons resulted in financial frauds of listed companies, the defect of internal governance structure is one of the main reasons undoubtedly. From the point of internal governance structure, on the base of theories analysis, this paper tries to analyze the financial fraud behaviors of this case, taking dalian beeda technology co.,LTD as one research case, and probe into its original causes of financial fraud, and then puts forward some countermeasures for the financial fraud. The paper is divided into four chapters altogether:
    Chapter one is “the financial frauds of listed companies: a survey”. The author explores the definition, tactics, the origin causes of the financial fraud, and conducts economical analysis for financial fraud behaviors, using “rounded rationality economical agent”, “opportunism” hypothesizes and cost-effective principle. it gives rise to such ownership theory, principal - agent theory and benefits correlated parties theory as corporate governance theory against the institution background of the financial frauds of listed companies.
     Chapter two is “The internal governance structure and the financial fraud of listed companies”. In this chapter, the author analyses the concerns of the relationship of ownership structure, board of directors, the supervisory board, executive incentives mechanism and the financial fraud, and indicates that the defects existing in the internal governance structure is the important cause for the financial frauds of listed companies.
    Chapter three is “The financial frauds of listed companies: based on the study on the case of dalian beeda technology co.,LTD”. the author analyses systematically some financial fraud behaviors in dalian beeda technology co.,LTD such as earnings falsification, writing out falsely value-added tax invoice, information’s false disclosing, and asset’ false value-adding, and analyses deeply the causes of financial fraud from the aspect of the internal governance structure in dalian beeda technology co.,LTD.
    Chapter Four is “The governance countermeasure for financial fraud of listed companies: initiating the thoughts from dalian beeda technology co.,LTD”, the author puts forward the governance countermeasure for financial fraud of listed companies from the aspect of Standardizing the internal governance structure, and sketches some measures of outside governance mechanism to match it.
        
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