The root of accounting fraud of listed companies and the control measures of research
Abstract
Accounting fraud of listed companies and its management has been a hotspot and difficulty of concern, accounting credibility has attracted worldwide attention of national top managers. Accounting frauds made error message serious misleading information users' decision-making, leading to various market behavior subject and even national related policy-making organization developed decision can not reach the effect, and make it suffered huge economic losses, destroying the market rules of the game, intensifying market speculation and market volatility, which seriously affect the normal social economic order and social economic reasonable allocation of resources, destroying the market operating mechanism. Therefore, the study of accounting fraud problems and governance problem is necessary and very urgent, and has great realistic significance.
Based on the summarization of accounting frauds on the basis of research achievements, explains the meaning of accounting fraud and harm, expounds the types of accounting fraud, mainly using affiliate transaction cost of fraud, income fraud, fictitious trading fraud, using the accounting policies and measurement methods for fraud. Analyzed accounting fraud of listed companies is mainly caused by the two aspects, namely the external and internal environment influence, its inner environment are equity structure unreasonable, board of directors personnel structure and characteristics of unreasonable, management fraud, accounting personnel involved in the business, moral quality level is low. And its external environment accounting system and punishment mechanism imperfect, the government plays the public company accounting frauds protector, registered accountants audit of failure. Thus had pointed out monitors the special operational policy measures which from inside and outside in the mechanism improves. Can aim at by the time governs accountant the corrupting practices construction good faith market to seek to has the constructive perfect measure.
Key Words: The listed company; Accounting fraud; Intrinsic motivation; Inner environment; External environment; Control measures
Type of Thesis : Applied Research
