論上市公司的利潤操縱及審計(jì)對策.pdf

1、山西財(cái)經(jīng)大學(xué)碩士學(xué)位論文論上市公司的利潤操縱及審計(jì)對策姓名：何存花申請學(xué)位級別：碩士專業(yè)：會計(jì)學(xué)指導(dǎo)教師：吳秋生2001.5.18AbstractThecapitalmarketespicallythestockmarketplaysanimportantroleinmodernmarketeconomyItistheplacewherethebusinessfinancestheirlong—termfundsandveryimpor

2、tantinadjustingthefundscirculationdirectiom，promotingeffectivearrangmentofsocialresourcesThedegreeofthecapitalmarketflourishingisanimportantmarkonanationseconomicmatureandeconomicdevelopmentlevelIncapitalmarket，theinform

3、ationisessensialIttiesthecoporationwiththeirinvestorsAmongtheinformation，theinformationconcerningthecorporate’sprofitispaidmoreattentionbyallrelatedpartiesinthestockmarketHoweverfortheirownpurpose，thecoporateoftenadjusts

4、theirprofitindex，Thentheprofitindexcan’treflecttheeoporate’SrealsituationthisactionbadlyaffectstheefficiencyofthestockmarketandtheconfidenceoftheirinvestorsTheeassvstartswiththeinfluenceofthecoporateprofitmanipulationont

5、heefficieneyofthestockmorvket，thendisscussesthecoporateprofitmanipulation’Smotive，backgroundandtrickandissuesthegovernmeasuresfromtheaduitingaspectTheeassyputsforwardtwostrat—ificationsofauditingmeasurestoavoidtheeoporat

6、eprofitmanipulationInanotherword，thee—assydisscussestheprofitmanipulationfromthemacroscopicandmicroscopicaspectInmacroscopicmeasures，itlaysemphasisonauditingenviorment，Inmicroscopicmeasures，itisinclinedtoauditirlgmethods

7、Afterthediscussionissuedabove，theeassyconclusesasfollows：theauthoradvisesthatthecoporateprofitmanipulationmustbestrictlygovernedandCPAauditingisaveryefficientmethodThemarketshouldprovideCPAabetterauditingenviormenttoeffi