1、 毕毕 业业 论论 文文 题 目 我国资本市场舞弊的审计对策分析 英文题目 Auditing Countermeasures of Chinas capital market fraud 二零一四年十二月 摘 要 从 1979 年改革开放到现在我国资本市场短短 35 年， 达到了许多国家几十年 甚至上百年才能实现的规模，取得了不少成功经验。但是也存在着众多的问题， 从银广夏开始，到达尔曼再到科龙电器等等舞弊行径的发生，严重干扰了我国证 券市场的经济秩序，使投资者丧失了信心和积极性，歪曲了企业的价值，损害了 国家的利益，阻碍资本市场的发展。面对财务报告舞弊的如此危害，对其研究已 成为理论界和实务
2、界关注的焦点大有层出不穷之势， 舞弊问题已成为当今社会的 热点问题，舞弊的频繁发生，造成了资本市场诚信的缺失。资本市场信用危机的 存在，严重危害了市场秩序，打击伤害了投资者的信心，从而导致市场低迷。而 低迷的市场又导致融资困难，企业利润率下降，而后又引发新的舞弊，这样形成 了一个恶性循环。特别是近年来，一些上市公司舞弊手法越来越隐蔽，而且存在 普遍性舞弊的趋势。 对上市公司舞弊应当引起足够重视，认真分析其舞弊手法， 寻找积极可行的对策，促进我国的资本市场健康发展。 本文通过论述资本市场舞弊发生的原因，进一步分析东方电子资本舞弊的 具体表现，以及分析针对东方电子舞弊的所实施的具体审计对策、治理方
3、法，最 后就如何维护资本市场稳定次序、 促进资本市场健康发展问题提出相关措施和建 议。 关键词关键词：资本市场；舞弊；原因；具体表现；审计对策 ABSTRACT From 1979 to the present reform and opening up of Chinas capital market， a short 35 years， reaching many countries for decades or even centuries to achieve scale， made a lot of successful experience. But there are also
4、a large number of issues， from Yinguangxia began to Dahlman then Kelon and so corrupt acts take place， seriously interfere with the economic order， Chinas securities market， investors lose confidence and enthusiasm， distorted value of the business to the detriment of the country， hinder the developm
5、ent of the capital market. Faced with such hazards financial reporting fraud， has become the focus of the research theory and practice of great concern emerging trend， fraud has become a hot issue in todays society， the frequent occurrence of fraud， resulting in a lack of integrity of the capital ma
6、rkets . The existence of capital market credit crisis， serious harm to the market order， crack down hurt investor confidence， leading to the market downturn. The downturn in the market has led to difficulties in financing， corporate margins， and later lead to a new fraud， thus forming a vicious cycle. Especially in recent years， a number of listed companies in more subtle malpractice and fraud trends universal existence. Fraud of listed companies should pay suffici
