我国上市公司管理舞弊审计研究

我国上市公司管理舞弊审计研究
摘  要：近几年，随着众多上市公司舞弊丑闻事件的曝光，会计舞弊越来越受到大家的关注。管理舞弊作为会计舞弊的一种，拥有很强的隐蔽性与复杂性，给审计工作带来了困难。各国政府部门也相当重视这一问题，比如美国SAS 99的发表以及我国舞弊审计准则的发表，无不代表了世界范围内处管理舞弊的决心。本文从管理舞弊定义入手，列举四种管理舞弊理论，并阐述我国上市公司管理舞弊的类型，最终给出改善我国管理舞弊审计的建议。
关键词：管理舞弊；上市公司；舞弊理论

A Study of Management Fraudulent Theory to Listed Company

Abstract: Due to the exposure of a lot of listed companies’ scandal around the world, people take more and more attentions to accountant fraud recently.  The management fraud is really confidently and complexly as one kind of fraud, which bring some difficulties to auditing works. Furthermore, various governments focus on this problem, American government published SAS 99 and Chinese government published the guideline of fraud auditing for instance, all of above showing the determination to practice the management fraud during the worldwide. This study obtains from the definition of management fraud. And then describes four kinds of management fraudulent theory and the type of listed companies’ management fraud in China. In the last, the study gives several suggestions to improving auditing in our country of management fraud.
Key words: Management Fraud；Listed Company；Fraudulent Theory
目    录

一、 问题的提出与研究意义…………………………………………………………1
二、 管理舞弊的定义及危害…………………………………………………………1
（一） 舞弊…………………………………………………………………………2
（二） 管理舞弊……………………………………………………………………3
三、 管理舞弊理论……………………………………………………………………4
（一） 舞弊冰山理论………………………………………………………………4
（二） 舞弊三角论…………………………………………………………………5
（三） GONE理论 …………………………………………………………………7
（四） 舞弊风险因子理论…………………………………………………………9
四、 我国上市公司管理舞弊类型及手段 …………………………………………10
（一） 我国上市公司管理舞弊现状 ……………………………………………10
（二） 我国上市公司管理舞弊类型 ……………………………………………11
（三） 我国上市公司管理舞弊具体手段 ………………………………………12
五、 改善我国上市公司管理舞弊审计的建议…………………………………… 13
六、 结语…………………………………………………………………………… 15
参考文献…………………………………………………………………………… 17

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