企業(yè)管理舞弊的防范與發(fā)現(xiàn).pdf

1、復旦大學碩士學位論文企業(yè)管理舞弊的防范與發(fā)現(xiàn)姓名：史學軍申請學位級別：碩士專業(yè)：國際會計指導教師：李若山2000.5.1AbstractCorporatemanagementfraudisaworldwideproblem，whichexistsforalongperiod，andsomeforeigncountrieshavemadetheoretieaJresearchformorethancoupleofyearsWiththed

2、evelopmentofmarketeconomyinourcountry，manymanagementfraudshavebeendetected，suchasQiongminyuan，Dongfangguolu，Hongguangshiye，DaqinglianyiBecauseofthebroadandbadsocialeffects，thesemanagementfraudsreceivedsomeresearchersandp

3、ublicconcernsHowever，inourcountrythetheoreticalresearchonithasnotbeenconductedandnosystematictheoryhaseverbroughtforthalthoughmanagementfraudhasalwaysbeencrackeddownascorruptnessThisthesisattempttobuilduptheframeworkonho

4、wtopreventanddetectthemanagementfraudsjnourcountryTakingintoconsiderationofChinesestatusquo，theproposedflamewillbaseitselfonthetheoreticalachievementsaboutcorporatemanagementfraudinforeigncountriesThisthesisincludesfivec

5、hapters：thefirstchaptermakesthedefinitionoffraudandmanagementfraud，andintroducesthesituationofthemanagementfraudinChinaandinothercountriesThesecondchapterdiscussesthemotivationsofmanagementfraudsinChinaThethirdchapterand

6、thefourthchaptermainlyfocusontheforeigncountries’experienceabouthowtopreventanddetectthemanagementfraudsThelastchapter，whichisthemostimportantchaptersuggestssomeresolutionformanagementfraudinChinaInChina，thecorporatemana

7、gementfraudisanewsubjecttoresearchWhatthisthesishasdoneisonlytobuildupapreliminaryframeworkonthemanagementfraudinChinaMoreworkneedstobedoneinthefuture!KeyWords：CorporateManagementFraud，GoverningStructure，Motivation，Detec