【作者】 南召凤；

【导师】 田国双； 宁哲；

【作者基本信息】 东北林业大学 ， 会计学， 2007， 硕士

【摘要】 近年来，特别是进入21世纪以来，国内外资本市场频繁发生的财务报告舞弊案例，很多都牵涉到注册会计师的审计合谋问题，使投资者损失惨重，市场信心降到冰点。在这样的背景下，研究审计合谋与财务报告舞弊共生、共存的现象，分析其产生的原因，探讨其治理的方法，对稳定资本市场和提高会计、审计行业的公信力有着重要的现实意义。本文在对国内外相关研究现状归纳的基础上，在经济学、管理学等有关理论的基础上，运用内外因关系原理、供需原理，采用规范研究和实证研究相结合的方法，以内外因关系原理为主线，首先分析了财务报告舞弊和审计合谋的内因，产权制度的缺陷、财务信息有效需求主体的缺失、激励机制的残缺是二者共生的外因，其中内因是二者共生的根本，外因促成了二者的耦合和互动；其次又通过一个博弈模型，进一步分析了二者共生的原因，为提出有效的治理措施作了铺垫；最后提出了治理二者共生现象的新机制，即激励约束机制。基于人具有被“激励”而不被“压榨”的特征，提出的激励约束机制，该机制重在采取激励措施，激励被监管者参与和支持监管政策的制定和实施，能弥补现行治理机制实施性差的不足，在一定程度上能够有效地治理审计合谋与财务报告舞弊共生、共存的现象。更多还原

【Abstract】 In recent years, especially since the beginning of 21st century, Capital market frequently happens financial report fraudulent practices case at home and abroad, involving arriving at a certified public accountant’s audits the conspiracy problem, makes investors heavy losses, marketplace confidence be lowered to freezing point. Under such background, research the phenomenon coexisting of false financial report and auditing collusion, analyse the cause, discuss the method of the government, believe that the force has important practical or immediate significance to stable capital market and the public who improves an accountant or audits industry.Take the studying current situation at home and abroad as basis, apply the theory of Economics、Principles of Management, the inside and outside reason concerns principle and supply and demand, adopt a norm to study sum demonstration studies the method being tied in wedlock each other, external cause concerns principle within on bases about theory such as economics, Principles of Management, give first place to the gleam, has analyzed a financial report first cheating and auditing the internal cause conspiring, property order defect, the financial affairs information effective demand main body hiatus, the incentive mechanism defectiveness have been the calico basis external cause first, second, Internal cause among them is be the calico basis foundation, external cause favor coupling first, second and interactive; Have passed a game model secondly, have analyzed the calico basis cause further, have been that measure has done bedding bring forward effective governing; Have suggested that the new of symbiosis is machine-made finally governing first, second, have been to stimulate restraint mechanism.Owing to that person has the characteristic"being stimulated"but"not being oppressed and exploited", suggest that excitation restraint mechanism, be mechanism’s turn to duplicate each other in adopting excitation measure, stimulate that person participation is overseen and hold out overseeing the policy working out and being put into effect, can make up the deficiency governing mechanism putting nature difference into practice, effective in being able to on certain degree field currently in effect governing auditing conspiracy and the financial report fraudulent practices calico basis, the phenomenon coexisting.更多还原