企業(yè)管理舞弊的防范與發(fā)現(xiàn).pdf

1、復(fù)旦大學(xué)碩士學(xué)位論文企業(yè)管理舞弊的防范與發(fā)現(xiàn)姓名：史學(xué)軍申請學(xué)位級別：碩士專業(yè)：國際會(huì)計(jì)指導(dǎo)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