基于公司治理角度的企业财务舞弊问题的研究

公司管理对于财务舞弊有着重要作用。本文从股权结构、董事会、监事会三个方面研究公司内部治理对财务舞弊的影响。首先，本文写出了选题背景意义，和本文的行文思路，总结了海内外学者的研究成果，构建了本文的理论基础。接着对内部管理和财务舞弊进行了定性分析，探讨了内部治理与财务舞弊的关系。再次，根据理论基础和理论分析，提出了6个假设。并选取 100 家在 2011 年至 2016 年间出现财务舞弊问题的上市公司为样本，并选取同规模、同行业的100个匹配样本，采用描述性统计和Logistic回归模型对数据进行研究。最后得出结论：董事会大小与财务舞弊概率呈负相关；财务舞弊的可能性与董事会频繁开会有显著关系。股权结构方面：当股东大会开的越频繁时发生财务舞弊的可能性越小。财务舞弊与董事会和股权结构有很大关系，而监事会则对其并无重大影响。结尾，依据本文的研究结果，提出了避免公司财务舞弊的相关政策建议，但愿对改良上市公司治理结构和提高会计信息质量尽绵薄之力 。
关键词：内部治理结构  财务报告舞弊  董事会  股权结构  监事会

Research on Corporate Financial Fraud Based on Corporate Governance
Abstra  ：Corporate governance plays an important role in financial fraud. This paper studies the impact of internal governance on financial fraud from the three aspects of ownership structure, board of directors and board of supervisors. First of all, this paper has written the background significance of the topic, and the text of this article, summed up the research results of scholars at home and abroad, to build the theoretical basis of this article. Then it analyzes the internal management and financial fraud, and discusses the relationship between internal governance and financial fraud. Thirdly, according to the theoretical basis and the theoretical analysis, six hypotheses are put forward. And 100 listed companies with financial fraud problems from 2011 to 2016 were selected as samples. 100 matched samples of the same scale and the same industry were selected. The data were studied by descriptive statistics and Logistic regression model. Finally, it is concluded that the size of the board is negatively correlated with the probability of financial fraud; the possibility of financial fraud is significantly related to the frequent meeting of the board. Ownership structure: the smaller the likelihood of financial fraud when the shareholders' meeting is more frequent. Financial fraud has a lot to do with the board of directors and the ownership structure, while the board of supervisors has no significant impact on it. At the end of this paper, based on the research results of this paper, we put forward the relevant policy suggestions to avoid the financial fraud of the company. I hope to improve the governance structure of listed companies and improve the quality of accounting information.
Key words:  Corporate governance  structure；     Financial  Report  Fraud；   
                      Board of  Directors；     Equity  structure Board of  Supervisors

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