我国上市公司内部治理结构与财务报告舞弊问题研究

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1、北京交通大学硕士学位论文我国上市公司内部治理结构与财务报告舞弊问题研究姓名：冯化锋申请学位级别：硕士专业：工商管理指导教师：郭雪萌20080601ABSTRACTABSTRACT：Inrecentyears，thehappeningoffinancialreportingfraudincidents，suchasKelon，yinguangxia，hasseriouslyaffectedthehealthyandstabledevelopmentofChinesesecuritiesmarket．Theexpertsandscholarsfoundthattheoccurrences

2、oftheseincidentshavegreatrelationwiththecorporateinternalgovernancestruc七ure．Underthisbackdropofthetimes，makingtheresearchonChineseListedcompanies’．internalgovernancestructureandthephenomenonoffinancialreportingfraud，theanalysisontherela七ionshipbetweenthem，findingoutthepolicysuggestionsongovern

3、ingfinancialreportingfraud，isveryimportant．Thispaperisdividedintofiveparts．thefirstparttodomesticandforeignaboutthecorporateinternalgovernancestructure，financialreportingfraudaswellashascarriedonthereorganizationdescriptionaboutthetworelations’correlationtheories．Thesecondpartanalyzetheactualit

4、yofChineselistedcompanies7internalgovernancestructure．Pointedoutthatcorporateinternalgovernancestructureisaboutthestructureandfunctionofcompany7sshareholders，directors，superVisors，managers．Theessenceofcorporateinternalgovernancestructureistherelationshiparrangemen七betweentheclientandtheagent，an

5、dalsoisonekindofcontractualrelationshipgatheredbyaseriousofcontract．ThestatusquoofChineselistedcompanies7internalgovernancestructureisasfollows：theirrationalownershipstructure，theboardofinternaldirectorscontrol，theweakeningofsupervisionoftheboard，andthelackofaneffectiveincentivemechanism．Thethi

6、rdpartresearchesthemanifestations，thecausesandthehazardsoffinancialreportingfraud．Firstthepaperanalysisavarietyoffinancialreportingfraudmeans；thefollowinghaveain—depthanalysismainlyfromtheperspectiveofinternalgovernanceoverfinancialreportingfraudcauses；andthenthefinancialreportingfraudhazardsar

7、eanalyzed．1VPartIVmainlyanalyzestherelationshipbetweentheinternalgovernancestructureoflistedcompaniesandthefinancialreportingfraud．Firstitanalyzetherelationshipbetweenthecorporateinternalgovernancestructureandthequalityoffinancial