会计信息披露中的财务造假行为及治理对策 -会计学专业

摘要

会计信息披露是资本市场健康发展的基石，然而财务造假行为却严重扰乱了市场秩序并损害投资者利益。本研究旨在深入剖析会计信息披露中的财务造假行为及其治理对策，以期为构建更加完善的监管体系提供理论支持与实践指导。通过对国内外相关文献的系统梳理，结合我国资本市场的实际情况，采用案例分析法、统计分析法等多元方法对2010 - 2022年间发生财务造假事件的企业进行研究。结果表明，企业内部治理结构不完善、外部审计监督失效以及法律法规约束力不足是导致财务造假的主要原因。创新性地提出从优化公司治理结构入手，强化董事会职能，提高独立董事比例；建立健全内部控制制度，确保信息真实可靠；加强注册会计师行业自律，提升审计质量；完善法律法规体系，加大惩处力度等综合治理措施。

关键词：会计信息披露财务造假公司治理结构

Abstract

Accounting information disclosure is the cornerstone of the healthy development of capital markets, yet financial fraud severely disrupts market order and harms investor interests. This study aims to conduct an in-depth analysis of financial fraud in accounting information disclosure and propose governance strategies to provide theoretical support and practical guidance for building a more comprehensive regulatory system. By systematically reviewing relevant domestic and international literature and combining it with the actual situation of China's capital market, this research employs multiple methods including case analysis and statistical analysis to examine companies that experienced financial fraud incidents between 2010 and 2022. The findings indicate that the primary causes of financial fraud include imperfect internal corporate governance structures, ineffective external audit supervision, and insufficient legal constraints. Innovatively, this study proposes integrated governance measures such as optimizing corporate governance structures by enhancing board functions and increasing the proportion of independent directors; establishing and improving internal control systems to ensure the authenticity and reliability of information; strengthening self-regulation in the certified public accountant industry to improve audit quality; and perfecting the legal fr amework with increased penalties.

Keyword:Accounting Information Disclosure Financial Fraud Corporate Governance Structure

1绪论 1

1.1研究背景与意义 1

1.2国内外研究现状 1

1.3研究方法与思路 1

2财务造假行为的类型与特征 2

2.1常见财务造假手段分析 2

2.2财务造假行为的动机剖析 2

2.3财务造假行为的时间与空间特征 3

3会计信息披露机制中的漏洞分析 3

3.1内部控制制度的缺陷 4

3.2外部审计监督的不足 4