報表粉飾甄別體系提出與“誠信治理”框架的構(gòu)建.pdf

1、Y790596”UDC5土世二篙j芷l女#諦』塑韭一東南碩士掌大學(xué)位論文報表粉飾甄別體系提出與“誠信治理”框架的構(gòu)建研究生姓名：嫠題導(dǎo)師姓名：昱厘芏教援申請學(xué)位輊別———盈——一論文提交日期—墊—生——且———且學(xué)位授予單位—蠱—畝—盤—生答辯蛋員會主席——學(xué)科專業(yè)名稱——盒jLj!一論女答辯日期』盟—生—且—且學(xué)位授予日期』t』巳且—且∞^——Raisingthesystemofdiscerningthewindowingdressi

2、ngAndtheflameofIntegrityGovernanceStudent：ZHAOYahSupervisor：、ⅣUYingYuSoutheastUniversityABSTRACTListedcompanycanbedefinedasthebasementofthesecuritymarket，itshonestyisconnectedwiththebusinessSuccessandtrendsButthemoreandm

3、orewindowingdressingdamagetheindividualinvestorinterestsseriouslyFalsefinancialinformationnotonlydeclinesthegovernmentcredit，butalsobringstheunsafeandunsteadyfactorstooureconomicalmotionsysternTothisbackground，authorrese

4、archthewindowingdressingofthecorporatedetailingandraisingthesystemofsporingthewindowingdressingTOhopethesystemcanpremisetheindividuaIholder’sdghtsandinterestsAccordingtothecorporationaccounting、outofaccounting、internal、e

5、xternaJ、presentorfuturedataandinformationIadopttheimprovedAHPmethodcombinethefactoranalysisinordertohelpthe1nvestorsmakingthereasonablejudgmentaboutthecompanypossiblewindowingdressing，andreducingtheprobabilityofmisplayan

6、dsedouslossbecauseofthecredulousinthefaIsefinancialstatementButthesysternofdiscerningthewindowingdressingcannotchangethedressingcaseandthefact—lakeofintegrityS0whatcandoanddowhatistheotherkeyproblemofthisthesis1nthisthes

7、isauthortrythebesltofoCUSontheenterprise。raisingtheIntegrityGovernanceconcept、measureandguaranteeconstitutingtheinitiaIframeof—JntegrityGovernanceThisframenotmerelydependonmoraIandgovernmentmethoditaimatchangethefactofla

8、keofintegrityinlistedcompany，andarriveathoidlngbackthewindowingdressingenhancingthequailtyofaccountinginformationdefendtheindMduaIinvestorsKeyword：WindowingDressing；ThesystemofdiscerningthewindowingdressingIntegrityGover