硕士学位文 上会计舞弊的法律控制研究研究生：冯洪波导师职称：李秋蕾院部、所〕：法学院学科专业：法学研究方向：经济法文完成时间：2021年12月学位文性声明声明：本人所呈交的学位文是本人在导师的指导下进展研究工作所获得的成果尽我所知除文中已经注明引用的内容外本文不含任何其他个人或集体已经发表或撰写过的作品成果对本文的研究做出重要奉献的个人和集体均已在文中以明确方式标明本人完全意识到本声明的法律结果由本人承担学位文作者签名： 日： 年 月 日学位文使用授权书本人完全理解云南财经大学有关保存、使用学位文的规定即：学校有权保存并向有关部门或机构送交文和文允许学位文被查阅或借阅；学校可以公布学位文的全部或部内容可以采用影印、缩印或其他复制手段保存、汇编、发表学位文；授权学校将学位文的全文或部内容编入、提供有关数据库进展检索的学位文在解后遵循此规定〕文作者签名： 日： 年 月 日指导教师签名： 日： 年 月 日摘 要防范与治理上会计舞弊一直是困扰理界和实务界的世界性难题即使是经济制度、法律制度称是世界上经济制度最之一的也同样面临这一问题的严峻考验。
2002 年?萨班斯—奥克斯?法案的公布在控制会计舞弊的法律制度史上有着里程碑的意义这一立法使控制会计舞弊的立法走在世界前列因此这部对我国的相关法律制度的完善有着积极的借鉴意义但是法案公布之后,会计舞弊的丑闻仍然层出不穷.这一现象告诉我们将来立法在借鉴的同时仍然有必要加以改进和完善上会计舞弊的产生根源于经济利益治理构造的缺陷是其产生的内在根底外在监视机制的失效是其外在因上会计舞弊对宏观调控的效力、企业的经营理、良好的环境的建立都起着破坏性的作用萨班斯—奥克斯?法案明确了上会计舞弊应承担的责任强化了加重了对行为的处分完善了审计会有关的规定并规定了公众会计监视会的相关职权具有重要的历史意义我国目前控制会计舞弊的法律制度存在治理制度缺陷、外部审计缺乏性、法律责任规定不完善、会计鉴定体系混乱等缺乏借鉴?萨班斯—奥克斯?法案并立足于我国国情将来立法应在治理构造方面完善及审计会相关制度明确股东查账权的相关规定进一步完善有关注册会计师的法律制度并初步确立我国的法务会计制度加大对会计舞弊的惩罚力度并完善民事责任方面的相关规定关键字：会计舞弊 萨班斯——奥克斯法案 治理构造 法务会计AbstractThe prevention and management of accounting fraud issue has been a global difficult problem whi is a trouble in the theoretical realm and the practical realmeven in the United States whose economic system and legal system is known as one of the best market economic system. The enactment of Sarbanes Oxley Act in 2002 is a milestone in the legal system history of accounting fraud control, whi making the legislation to control the accounting fraud of USA at the forefront of the world. Therefore, the act related to ina's legal system has a positive reference. However, there is still endless stream of accounting fraud after the enactment of the Bill, whi has told us that in the draw at the same time we still need to improve and perfect.Accounting fraud of listed panies is rooted in economic interests, deficiencies in corporate governance structure is the basis of whose inherent generated, the failure of external oversight meanis is whose outside incentive. Accounting fraud of listed pany plays a destructive role on the effectiveness of the government's macroeconomic regulation and control, business management, and the good investment environment construction .Sarbanes – Oxley Act has important historical significance, whi has clarified responsibilities of fraud, and strengthened the information disclosure, increased penalties for violations, improved the relevant provisions of the Audit mittee and provided the authority of the Public pany Accounting Oversight Board. Legal system to control the accounting fraud in ina has some limitations, su as corporate governance system defects, the lack of independence of external audit, legal liability imperfect and the aotic forensic accounting system. Profiting from Sarbanes Oxley Act, basing on national conditions, We should perfect corporate governance structure in the Board of Servisors and theaudit mittee, definitely stipulate the provisions of the right to audit of shareholders, improve the legal system of certified public accountants, initially establish ina's forensic accounting system, increase penalties on accounting fraud, and improve aspects of the relevant provisions of civil liability.Key s: Accounting Fraud Sarbanes-Oxley Act Corporate Governance Structure Forensic Accounting目 录摘 要............................................................................................................................IIAbstract..................................................................................................................... III第 1 章 绪 ........................................................................................................1第 2 章 根本理...................................................................................................32.1 会计舞弊的根本概念 ...........................................................................................32.2 上会计舞弊产生的原因 ...........................................................................5 ............................................5 ............................6..................................................8.................................................92.3 上会计舞弊的危害 ...................................................................................9第 3 章 我国控制上会计舞弊的法律制度分析...........................113.1 我国目前控制上会计舞弊的法律制度 .................................................113.2 我国控制上会计舞弊法律制度存在的主要缺陷 .................................13..............................................13.............................................14............................................16.............................................17第 4 章 完善我国控制会计舞弊的法律制度之建议 .............................184.1 健全监视制度 .....................................................................................18。