我国上市公司会计舞弊行为的分析模型

将上市公司会计舞弊动机区分为两类：谋求个人利益最大化和谋求企业利益最大化,在此基础上,将上市公司会计舞弊行为置于契约理论、信息不对称机制以及利益相关者机制的共同作用下,构建了一个上市公司会计舞弊行为的分析模型,并提出了分层监控的运作理念,为研究上市公司会计舞弊提供了一套从企业战略、微观经营到宏观监控的全面分析的理论方法。

The Model of Financial Fraud Behaviors of Listed Companies in China

This paper divides the motivations of the accounting fraud into two kinds： maximizing the managers＇ benefits and maximizing the listed company＇ s benefits, and based on this, places the accounting fraud behaviors of listed companies under the combined action of the contract theory, the Information asymmetry mechanism and the stakeholder theory, and constructs a model for analyzing the accounting fraud behaviors of listed companies, and puts forward the operational concept of multi-zone supervision, which provides a theoretical method for making all-round analysis on the accounting fraud behaviors of listed companies from enterprise strategy, microscopic operation to macroscopic supervision.