【《企业财务造假动因及治理策略研究的国内外文献综述》2700字】

XXV企业财务造假动因及治理策略研究的国内外文献综述1.3.1财务造假动因研究朱莹莹（2002）通过对麦科特等公司的财务造假案例分析后得出企业财务造假的动因主要是实现企业自身的利益最大化ADDINEN.CITE<EndNote><Cite><Author>朱莺莺</Author><Year>2002</Year><RecNum>13</RecNum><DisplayText><styleface="superscript">[1]</style></DisplayText><record><rec-number>13</rec-number><foreign-keys><keyapp="EN"db-id="x20aewzf60dpafesaxaxvtaipdfzst02tvvs">13</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author>朱莺莺</author></authors></contributors><auth-address>东华大学研究生院上海200051</auth-address><titles><title>上市公司财务造假行为的动因、手段及其防范</title><secondary-title>洛阳工业高等专科学校学报</secondary-title></titles><periodical><full-title>洛阳工业高等专科学校学报</full-title></periodical><pages>45-46</pages><number>03</number><keywords><keyword>上市公司</keyword><keyword>财务造假</keyword><keyword>利润操纵</keyword></keywords><dates><year>2002</year></dates><isbn>1008-8814</isbn><call-num>41-1268/T</call-num><urls></urls><remote-database-provider>Cnki</remote-database-provider></record></Cite></EndNote>[\o"朱莺莺,2002#13"1]；蒋琳玲（2006）通过研究发现上市公司财务造假的主要动因是恶意融资，在股市低迷，股价下跌的情况下，有的上市公司不惜采用财务造假的方法，欺骗投资者，从而筹得更多的资金ADDINEN.CITE<EndNote><Cite><Author>蒋琳玲</Author><Year>2006</Year><RecNum>12</RecNum><DisplayText><styleface="superscript">[2]</style></DisplayText><record><rec-number>12</rec-number><foreign-keys><keyapp="EN"db-id="x20aewzf60dpafesaxaxvtaipdfzst02tvvs">12</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author>蒋琳玲</author></authors></contributors><auth-address>广西财经学院会计系广西南宁530003</auth-address><titles><title>论上市公司财务造假的主要动因及治理</title><secondary-title>经济师</secondary-title></titles><periodical><full-title>经济师</full-title></periodical><pages>84-85+91</pages><number>05</number><keywords><keyword>上市公司</keyword><keyword>财务造假</keyword><keyword>动因</keyword><keyword>治理</keyword></keywords><dates><year>2006</year></dates><isbn>1004-4914</isbn><call-num>14-1069/F</call-num><urls></urls><remote-database-provider>Cnki</remote-database-provider></record></Cite></EndNote>[\o"蒋琳玲,2006#12"2]。刘艳（2009）认为财务造假的动机可以分为内在动机和外在动机，内在动因是企业负责人法制观念不强，为了追求利益伙同会计人员故意弄虚作假，外在原因是我国缺乏完善的法律和各事务所没有足够的独立性，不能有效的对企业进行外部监督ADDINEN.CITE<EndNote><Cite><Author>刘艳</Author><Year>2009</Year><RecNum>11</RecNum><DisplayText><styleface="superscript">[3]</style></DisplayText><record><rec-number>11</rec-number><foreign-keys><keyapp="EN"db-id="x20aewzf60dpafesaxaxvtaipdfzst02tvvs">11</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author>刘艳</author></authors></contributors><auth-address>江苏齐天集团有限公司;</auth-address><titles><title>浅析上市公司财务造假的动因及其预防</title><secondary-title>中国高新技术企业</secondary-title></titles><periodical><full-title>中国高新技术企业</full-title></periodical><pages>145-146</pages><number>01</number><keywords><keyword>上市公司</keyword><keyword>财务造假</keyword><keyword>防范机制</keyword></keywords><dates><year>2009</year></dates><isbn>1009-2374</isbn><call-num>11-4406/N</call-num><urls></urls><remote-database-provider>Cnki</remote-database-provider></record></Cite></EndNote>[\o"刘艳,2009#11"3]。汪柏珩（2010）通过对一系列财务造假的事件进行梳理后认为财务造假者的出发点可以归纳为主观和客观两方面原因，客观原因可分为受到管理层的暗示或者授意、没有恪尽职守，成为财务造假者的帮凶等，主观上存在没有遵守职业道德、考虑自身利益等ADDINEN.CITE<EndNote><Cite><Author>汪柏珩</Author><Year>2010</Year><RecNum>10</RecNum><DisplayText><styleface="superscript">[4]</style></DisplayText><record><rec-number>10</rec-number><foreign-keys><keyapp="EN"db-id="x20aewzf60dpafesaxaxvtaipdfzst02tvvs">10</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author>汪柏珩</author></authors></contributors><auth-address>盐城市金融与企业上市工作办公室;</auth-address><titles><title>财务造假的动因与对策探究</title><secondary-title>现代商业</secondary-title></titles><periodical><full-title>现代商业</full-title></periodical><pages>244+243</pages><number>07</number><keywords><keyword>财务</keyword><keyword>造假</keyword><keyword>对策</keyword><keyword>探究</keyword></keywords><dates><year>2010</year></dates><isbn>1673-5889</isbn><call-num>11-5392/F</call-num><urls></urls><remote-database-provider>Cnki</remote-database-provider></record></Cite></EndNote>[\o"汪柏珩,2010#10"4]。范卓(2011)认为财务造假有地方政府急功和上市公司近利两个方面，上市公司的发展状况将影响到一个地区的发展，因此上市公司将成为地方扶持的重点对象，有了地方政府的撑腰，上市公司开始着手自身包装，不惜进行内幕交易、暗箱操作等达到控制股价的目的ADDINEN.CITE<EndNote><Cite><Author>范卓</Author><Year>2011</Year><RecNum>9</RecNum><DisplayText><styleface="superscript">[5]</style></DisplayText><record><rec-number>9</rec-number><foreign-keys><keyapp="EN"db-id="x20aewzf60dpafesaxaxvtaipdfzst02tvvs">9</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author>范卓</author></authors></contributors><auth-address>吉林出入境检验检疫局;</auth-address><titles><title>简析上市公司财务造假动因</title><secondary-title>吉林省经济管理干部学院学报</secondary-title></titles><periodical><full-title>吉林省经济管理干部学院学报</full-title></periodical><pages>46-48</pages><volume>25</volume><number>04</number><keywords><keyword>上市公司</keyword><keyword>财务造假</keyword><keyword>动因</keyword></keywords><dates><year>2011</year></dates><isbn>1009-0657</isbn><call-num>22-1305/F</call-num><urls></urls><remote-database-provider>Cnki</remote-database-provider></record></Cite></EndNote>[\o"范卓,2011#9"5]。曾凡武（2013）基于万福生科案例分析了企业财务造假的动因，他认为财务造假的动因有两方面，一是内部控制环境比较差，二是企业遭受到巨大的利益诱惑ADDINEN.CITE<EndNote><Cite><Author>曾凡武</Author><Year>2013</Year><RecNum>8</RecNum><DisplayText><styleface="superscript">[6]</style></DisplayText><record><rec-number>8</rec-number><foreign-keys><keyapp="EN"db-id="x20aewzf60dpafesaxaxvtaipdfzst02tvvs">8</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author>曾凡武</author></authors></contributors><auth-address>中南财经政法大学会计学院;</auth-address><titles><title>财务造假的动因分析及防范对策:基于万福生科案例分析</title><secondary-title>会计师</secondary-title></titles><periodical><full-title>会计师</full-title></periodical><pages>21-22</pages><number>09</number><keywords><keyword>财务造假</keyword><keyword>万福生科</keyword><keyword>动因分析</keyword><keyword>防范对策</keyword></keywords><dates><year>2013</year></dates><isbn>1672-6723</isbn><call-num>36-1268/F</call-num><urls></urls><remote-database-provider>Cnki</remote-database-provider></record></Cite></EndNote>[\o"曾凡武,2013#8"6]。郑贤龙（2013）在前人的基础上提出了企业财务造假还可能受到宏观经济形势的影响和IPO门槛太高的影响ADDINEN.CITE<EndNote><Cite><Author>郑贤龙</Author><Year>2013</Year><RecNum>7</RecNum><DisplayText><styleface="superscript">[7]</style></DisplayText><record><rec-number>7</rec-number><foreign-keys><keyapp="EN"db-id="x20aewzf60dpafesaxaxvtaipdfzst02tvvs">7</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author>郑贤龙</author></authors></contributors><auth-address>浙江财经大学会计学院;</auth-address><titles><title>浅析IPO财务造假动因、手段及防范对策</title><secondary-title>商业会计</secondary-title></titles><periodical><full-title>商业会计</full-title></periodical><pages>92-93</pages><number>17</number><keywords><keyword>IPO财务造假</keyword><keyword>防范对策</keyword></keywords><dates><year>2013</year></dates><isbn>1002-5812</isbn><call-num>11-1475/F</call-num><urls></urls><remote-database-provider>Cnki</remote-database-provider></record></Cite></EndNote>[\o"郑贤龙,2013#7"7]；时晓虹（2015）同样分析万福生科财务造假案例将上市公司财务造假分为公司为获取新股发行、迎合会计信息使用者和满足业绩考核标准三大原因ADDINEN.CITE<EndNote><Cite><Author>时晓虹</Author><Year>2015</Year><RecNum>6</RecNum><DisplayText><styleface="superscript">[8]</style></DisplayText><record><rec-number>6</rec-number><foreign-keys><keyapp="EN"db-id="x20aewzf60dpafesaxaxvtaipdfzst02tvvs">6</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author>时晓虹</author></authors></contributors><auth-address>辽宁正元资产评估有限公司;</auth-address><titles><title>上市公司财务造假常用手段与主要动因探析</title><secondary-title>现代商贸工业</secondary-title></titles><periodical><full-title>现代商贸工业</full-title></periodical><pages>133-134</pages><volume>36</volume><number>17</number><keywords><keyword>上市公司</keyword><keyword>财务造假</keyword><keyword>手段</keyword><keyword>动因</keyword></keywords><dates><year>2015</year></dates><isbn>1672-3198</isbn><call-num>42-1687/T</call-num><urls></urls><remote-database-provider>Cnki</remote-database-provider></record></Cite></EndNote>[\o"时晓虹,2015#6"8]。孙雷（2016）通过对云南绿大等三家企业的财务造假案例的研究得出农业上市公司财务造假动因分为上市、增发动机强烈和农业企业特征提供财务造假辨别两方面的结论ADDINEN.CITE<EndNote><Cite><Author>孙雷</Author><Year>2016</Year><RecNum>5</RecNum><DisplayText><styleface="superscript">[9]</style></DisplayText><record><rec-number>5</rec-number><foreign-keys><keyapp="EN"db-id="x20aewzf60dpafesaxaxvtaipdfzst02tvvs">5</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author>孙雷</author></authors></contributors><auth-address>海南矿业股份有限公司;</auth-address><titles><title>农业上市公司财务造假动因分析及对策研究</title><secondary-title>现代经济信息</secondary-title></titles><periodical><full-title>现代经济信息</full-title></periodical><pages>169</pages><number>09</number><keywords><keyword>财务造假</keyword><keyword>农业上市公司</keyword></keywords><dates><year>2016</year></dates><isbn>1001-828X</isbn><call-num>23-1056/F</call-num><urls></urls><remote-database-provider>Cnki</remote-database-provider></record></Cite></EndNote>[\o"孙雷,2016#5"9]。吴兴烨（2017）基于GONE理论视角对参仙源财务造假的行为进行了分析，分析了在贪婪、机会、需求和暴露因子下参仙源财务造假的动机ADDINEN.CITE<EndNote><Cite><Author>吴兴烨</Author><Year>2017</Year><RecNum>4</RecNum><DisplayText><styleface="superscript">[10]</style></DisplayText><record><rec-number>4</rec-number><foreign-keys><keyapp="EN"db-id="x20aewzf60dpafesaxaxvtaipdfzst02tvvs">4</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author>吴兴烨</author></authors></contributors><auth-address>东北林业大学经济管理学院;</auth-address><titles><title>基于GONE理论视角对参仙源财务造假的分析</title><secondary-title>绿色财会</secondary-title></titles><periodical><full-title>绿色财会</full-title></periodical><pages>37-39</pages><number>05</number><keywords><keyword>参仙源参业股份有限公司</keyword><keyword>财务造假</keyword><keyword>动因分析</keyword></keywords><dates><year>2017</year></dates><isbn>1673-6095</isbn><call-num>23-1540/F</call-num><urls></urls><remote-database-provider>Cnki</remote-database-provider></record></Cite></EndNote>[\o"吴兴烨,2017#4"10]；夏晓忠（2018）基于案例分析认为财务造假有经济利益的驱动和中介机构对财务披露的造假信息未能有效揭示两个动因ADDINEN.CITE<EndNote><Cite><Author>夏晓忠</Author><Year>2018</Year><RecNum>3</RecNum><DisplayText><styleface="superscript">[11]</style></DisplayText><record><rec-number>3</rec-number><foreign-keys><keyapp="EN"db-id="x20aewzf60dpafesaxaxvtaipdfzst02tvvs">3</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author>夏晓忠</author></authors></contributors><auth-address>汕头职业技术学院;</auth-address><titles><title>财务造假的动因分析及防范对策——基于案例分析的视角</title><secondary-title>改革与开放</secondary-title></titles><periodical><full-title>改革与开放</full-title></periodical><pages>43-45</pages><number>24</number><keywords><keyword>财务造假</keyword><keyword>案例分析</keyword><keyword>动因分析</keyword><keyword>防范建议</keyword></keywords><dates><year>2018</year></dates><isbn>1004-7069</isbn><call-num>32-1034/F</call-num><urls></urls><remote-database-provider>Cnki</remote-database-provider></record></Cite></EndNote>[\o"夏晓忠,2018#3"11]；潘孟蕾（2019）通过对雅百特跨境造假案例进行分析后认为雅百特财务造假有利益驱动、监控难到位和公司治理不完善这些动因ADDINEN.CITE<EndNote><Cite><Author>潘孟蕾</Author><Year>2019</Year><RecNum>2</RecNum><DisplayText><styleface="superscript">[12]</style></DisplayText><record><rec-number>2</rec-number><foreign-keys><keyapp="EN"db-id="x20aewzf60dpafesaxaxvtaipdfzst02tvvs">2</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author>潘孟蕾</author></authors></contributors><auth-address>安徽财经大学会计学院;</auth-address><titles><title>我国上市公司跨境财务造假动因分析及治理研究</title><secondary-title>中国乡镇企业会计</secondary-title></titles><periodical><full-title>中国乡镇企业会计</full-title></periodical><pages>69-70</pages><number>02</number><keywords><keyword>雅百特</keyword><keyword>现状</keyword><keyword>跨境项目</keyword><keyword>财务造假</keyword></keywords><dates><year>2019</year></dates><isbn>1004-8480</isbn><call-num>11-3064/F</call-num><urls></urls><remote-database-provider>Cnki</remote-database-provider></record></Cite></EndNote>[\o"潘孟蕾,2019#2"12]。赵淑敏（2020）从内部原因和外部原因两个方面对之江生物IPO财务造假动因进行了分析，其财务造假的内部原因主要是公司的上市压力大和内部控制薄弱，外部原因主要是中介机构的失职和市场机制及法律法规不健全ADDINEN.CITE<EndNote><Cite><Author>赵淑敏</Author><Year>2020</Year><RecNum>1</RecNum><DisplayText><styleface="superscript">[13]</style></DisplayText><record><rec-number>1</rec-number><foreign-keys><keyapp="EN"db-id="x20aewzf60dpafesaxaxvtaipdfzst02tvvs">1</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author>赵淑敏</author><author>严阆</author></authors></contributors><auth-address>西安石油大学经济管理学院;</auth-address><titles><title>之江生物IPO财务造假及风险防范研究</title><secondary-title>商业会计</secondary-title></titles><periodical><full-title>商业会计</full-title></periodical><pages>85-88</pages><number>19</number><keywords><keyword>IPO财务造假</keyword><keyword>造假动因</keyword><keyword>造假手段</keyword><keyword>防范对策</keyword></keywords><dates><year>2020</year></dates><isbn>1002-5812</isbn><call-num>11-1475/F</call-num><urls></urls><remote-database-provider>Cnki</remote-database-provider></record></Cite></EndNote>[\o"赵淑敏,2020#1"13]。AnupAgrawal（2015）在对500个样本中的研究中发现将董事长和总经理合并会减弱架构中的制衡效果，从而增加财务造假发生的概率ADDINEN.CITE<EndNote><Cite><Author>Agrawal</Author><Year>2015</Year><RecNum>27</RecNum><DisplayText><styleface="superscript">[14]</style></DisplayText><record><rec-number>27</rec-number><foreign-keys><keyapp="EN"db-id="x20aewzf60dpafesaxaxvtaipdfzst02tvvs">27</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author>AnupAgrawal</author><author>TommyCooper</author></authors></contributors><auth-address>UniversityofAlabama,CulverhouseCollegeofBusiness,Tuscaloosa,AL35487-0224,UnitedStates</auth-address><titles><title>Insidertradingbeforeaccountingscandals</title><secondary-title>JournalofCorporateFinance</secondary-title></titles><periodical><full-title>JournalofCorporateFinance</full-title></periodical><volume>34</volume><keywords><keyword>Insidertrading</keyword><keyword>Earningsmanipulation</keyword><keyword>Earningsrestatements</keyword><keyword>Accountingscandals</keyword><keyword>Financialrestatements</keyword><keyword>Corporatecrime</keyword></keywords><dates><year>2015</year></dates><isbn>0929-1199</isbn><urls></urls><remote-database-provider>Cnki</remote-database-provider></record></Cite></EndNote>[\o"Agrawal,2015#27"14]；SpyridonRepousis（2016）对希腊2011-2012两年期间400多家公司进行分析，突出强调了内部审计和外部监督机构的重要性ADDINEN.CITE<EndNote><Cite><Author>Repousis</Author><Year>2016</Year><RecNum>26</RecNum><DisplayText><styleface="superscript">[15]</style></DisplayText><record><rec-number>26</rec-number><foreign-keys><keyapp="EN"db-id="x20aewzf60dpafesaxaxvtaipdfzst02tvvs">26</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author>SpyridonRepousis</author></authors></contributors><auth-address>DepartmentofEconomics,UniversityofPeloponnese,Greece</auth-address><titles><title>UsingBeneishmodeltodetectcorporatefinancialstatementfraudinGreece</title><secondary-title>JournalofFinancialCrime</secondary-title></titles><periodical><full-title>JournalofFinancialCrime</full-title></periodical><volume>23</volume><number>4</number><keywords><keyword>Greece</keyword><keyword>Beneishmodel</keyword><keyword>Financialstatementfraud</keyword></keywords><dates><year>2016</year></dates><isbn>1359-0790</isbn><urls></urls><remote-database-provider>Cnki</remote-database-provider></record></Cite></EndNote>[\o"Repousis,2016#26"15]。1.3.3财务造假治理研究梁水源（2003）认为根除上市公司财务造假不是一蹴而就的事情，需要采取综合的方法进行治理，可以采取分散股权结构、实施会计委派制、完善注册会计师制度、政企分开，减少行政干预等措施ADDINEN.CITE<EndNote><Cite><Author>梁水源</Author><Year>2003</Year><RecNum>25</RecNum><DisplayText><styleface="superscript">[16]</style></DisplayText><record><rec-number>25</rec-number><foreign-keys><keyapp="EN"db-id="x20aewzf60dpafesaxaxvtaipdfzst02tvvs">25</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author>梁水源</author></authors></contributors><auth-address>中国煤炭经济学院会计系山东烟台264005</auth-address><titles><title>上市公司财务造假的表现形式及治理措施</title><secondary-title>中国煤炭经济学院学报</secondary-title></titles><periodical><full-title>中国煤炭经济学院学报</full-title></periodical><pages>41-43+55</pages><number>01</number><keywords><keyword>上市公司</keyword><keyword>财务造假</keyword><keyword>治理措施</keyword></keywords><dates><year>2003</year></dates><isbn>1006-6160</isbn><call-num>37-1255/F</call-num><urls></urls><remote-database-provider>Cnki</remote-database-provider></record></Cite></EndNote>[\o"梁水源,2003#25"16]。尹平和周芳（2004）对国内26本杂志所刊载的186例案件进行统计、归纳后提出了对财务造假要保持强大的攻势和压力、前移打假着力点、构建长期有效的治理机制、建立预防—监督—检测和惩罚的立体防线等对策和建议ADDINEN.CITE<EndNote><Cite><Author>尹平</Author><Year>2004</Year><RecNum>24</RecNum><DisplayText><styleface="superscript">[17]</style></DisplayText><record><rec-number>24</rec-number><foreign-keys><keyapp="EN"db-id="x20aewzf60dpafesaxaxvtaipdfzst02tvvs">24</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author>尹平</author><author>周芳</author></authors></contributors><auth-address>南京审计学院审计系,南京审计学院审计系210029,210029</auth-address><titles><title>当前财务造假的基本走势与治理对策思考——国内26本杂志刊载的186个审计案例的实证分析</title><secondary-title>审计研究</secondary-title></titles><periodical><full-title>审计研究</full-title></periodical><pages>63-67</pages><number>01</number><keywords><keyword>财务造假</keyword><keyword>案例研究</keyword><keyword>基本规律</keyword><keyword>持续治理</keyword></keywords><dates><year>2004</year></dates><isbn>1002-4239</isbn><call-num>11-2148/F</call-num><urls></urls><remote-database-provider>Cnki</remote-database-provider></record></Cite></EndNote>[\o"尹平,2004#24"17]。刘霞（2005）对民营企业财务造假手段分析后，提出了进一步强化民营企业单位负责、建立健全的会计机构、强化外部监督检查机制的方法应对民营企业财务会计工作混乱的局面ADDINEN.CITE<EndNote><Cite><Author>刘霞</Author><Year>2005</Year><RecNum>23</RecNum><DisplayText><styleface="superscript">[18]</style></DisplayText><record><rec-number>23</rec-number><foreign-keys><keyapp="EN"db-id="x20aewzf60dpafesaxaxvtaipdfzst02tvvs">23</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author>刘霞</author></authors></contributors><auth-address>闽江学院管理系</auth-address><titles><title>治理民企财务造假应对症下药</title><secondary-title>发展研究</secondary-title></titles><periodical><full-title>发展研究</full-title></periodical><pages>37-38</pages><number>06</number><keywords><keyword>会计人员</keyword><keyword>权益法核算</keyword><keyword>合并范围</keyword><keyword>会计估计</keyword><keyword>会计机构</keyword><keyword>会计信息</keyword><keyword>加速折旧法</keyword><keyword>成本法</keyword><keyword>会计政策</keyword><keyword>会计基础工作</keyword></keywords><dates><year>2005</year></dates><isbn>1003-0670</isbn><call-num>35-1024/F</call-num><urls></urls><remote-database-provider>Cnki</remote-database-provider></record></Cite></EndNote>[\o"刘霞,2005#23"18]。蒋琳玲（2006）认为可以治理财务造假可以采取加强财会监督、贯彻实施财会法律法规体系、加强财会人员职业道德建设等措施ADDINEN.CITE<EndNote><Cite><Author>蒋琳玲</Author><Year>2006</Year><RecNum>12</RecNum><DisplayText><styleface="superscript">[2]</style></DisplayText><record><rec-number>12</rec-number><foreign-keys><keyapp="EN"db-id="x20aewzf60dpafesaxaxvtaipdfzst02tvvs">12</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author>蒋琳玲</author></authors></contributors><auth-address>广西财经学院会计系广西南宁530003</auth-address><titles><title>论上市公司财务造假的主要动因及治理</title><secondary-title>经济师</secondary-title></titles><periodical><full-title>经济师</full-title></periodical><pages>84-85+91</pages><number>05</number><keywords><keyword>上市公司</keyword><keyword>财务造假</keyword><keyword>动因</keyword><keyword>治理</keyword></keywords><dates><year>2006</year></dates><isbn>1004-4914</isbn><call-num>14-1069/F</call-num><urls></urls><remote-database-provider>Cnki</remote-database-provider></record></Cite></EndNote>[\o"蒋琳玲,2006#12"2]；洪新荣（2009）提出了财务造假治理要抓原始凭证，从源头上防止造假、强化会计监督、建立和完善内部制约控制体系等措施和策略ADDINEN.CITE<EndNote><Cite><Author>洪新荣</Author><Year>2009</Year><RecNum>21</RecNum><DisplayText><styleface="superscript">[19]</style></DisplayText><record><rec-number>21</rec-number><foreign-keys><keyapp="EN"db-id="x20aewzf60dpafesaxaxvtaipdfzst02tvvs">21</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author>洪新荣</author></authors></contributors><auth-address>江苏省连云港市政协;</auth-address><titles><title>浅析财务造假的原因与综合治理的对策</title><secondary-title>大陆桥视野</secondary-title></titles><periodical><full-title>大陆桥视野</full-title></periodical><pages>92-93</pages><number>03</number><keywords><keyword>原始凭证</keyword><keyword>单位负责人</keyword><keyword>会计人员</keyword><keyword>会计机构</keyword><keyword>会计凭证</keyword><keyword>会计工作岗位</keyword><keyword>会计从业资格证书</keyword><keyword>内部会计管理</keyword><keyword>会计核算</keyword><keyword>法律监督机制</keyword><keyword>职业道德规范</keyword><keyword>会计账簿</keyword><keyword>会计报告</keyword><keyword>内部牵制制度</keyword><keyword>综合治理</keyword></keywords><dates><year>2009</year></dates><isbn>1671-9670</isbn><call-num>65-1233/F</call-num><urls></urls><remote-database-provider>Cnki</remote-database-provider></record></Cite></EndNote>[\o"洪新荣,2009#21"19]。耿喆和颜毓洁（2011）对财务造假的识别进行了定性、定量两方面的分析，从完善制度，加强对上市公司监督几个方面叙述如何处理财务造假ADDINEN.CITE<EndNote><Cite><Author>耿喆</Author><Year>2011</Year><RecNum>19</RecNum><DisplayText><styleface="superscript">[20]</style></DisplayText><record><rec-number>19</rec-number><foreign-keys><keyapp="EN"db-id="x20aewzf60dpafesaxaxvtaipdfzst02tvvs">19</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author>耿喆</author><author>颜毓洁</author></authors></contributors><auth-address>陕西科技大学;</auth-address><titles><title>我国上市公司财务造假的识别及对策研究</title><secondary-title>西部财会</secondary-title></titles><periodical><full-title>西部财会</full-title></periodical><pages>29-31</pages><number>07</number><keywords><keyword>上市公司</keyword><keyword>财务造假</keyword><keyword>识别方法</keyword><keyword>治理对策</keyword></keywords><dates><year>2011</year></dates><isbn>1671-8771</isbn><call-num>61-1401/F</call-num><urls></urls><remote-database-provider>Cnki</remote-database-provider></record></Cite></EndNote>[\o"耿喆,2011#19"20]；黄文凤（2013）从公司内部治理角度分析万福生科财务造假发生的根源，从内部治理的视角提出了引入机构投资者实现股权的多元化、增强独立董事的监管作用、增强内部审计监管作用三条措施治理财务造假ADDINEN.CITE<EndNote><Cite><Author>黄文凤</Author><Year>2013</Year><RecNum>18</RecNum><DisplayText><styleface="superscript">[21]</style></DisplayText><record><rec-number>18</rec-number><foreign-keys><keyapp="EN"db-id="x20aewzf60dpafesaxaxvtaipdfzst02tvvs">18</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author>黄文凤</author></authors></contributors><auth-address>中南财经政法大学会计学院;</auth-address><titles><title>公司内部治理视角下的万福生科造假案例剖析</title><secondary-title>新会计</secondary-title></titles><periodical><full-title>新会计</full-title></periodical><pages>33-35</pages><number>10</number><keywords><keyword>财务造假</keyword><keyword>内部治理</keyword><keyword>应对措施</keyword></keywords><dates><year>2013</year></dates><isbn>1674-5434</isbn><call-num>31-2022/F</call-num><urls></urls><remote-database-provider>Cnki</remote-database-provider></record></Cite></EndNote>[\o"黄文凤,2013#18"21]。林雯雯（2015）发现农业类上市公司是财务造假的主力军，她认为实行建立农业上市公司的预警指标体系、克服政府的农业保护主义，建立股东损失清偿制度、审计过程中注意现场检查并积极采纳农业专家意见等措施可以有效遏制众多农业上市公司财务造假的局面ADDINEN.CITE<EndNote><Cite><Author>林雯雯</Author><Year>2015</Year><RecNum>17</RecNum><DisplayText><styleface="superscript">[22]</style></DisplayText><record><rec-number>17</rec-number><foreign-keys><keyapp="EN"db-id="x20aewzf60dpafesaxaxvtaipdfzst02tvvs">17</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author>林雯雯</author></authors></contributors><auth-address>中南财经政法大学会计学院;</auth-address><titles><title>我国农业上市公司财务造假问题探究</title><secondary-title>中国乡镇企业会计</secondary-title></titles><periodical><full-title>中国乡镇企业会计</full-title></periodical><pages>92-93</pages><number>03</number><keywords><keyword>农业上市公司财务造假</keyword><keyword>动机</keyword><keyword>手段</keyword><keyword>防范措施</keyword></keywords><dates><year>2015</year></dates><isbn>1004-8480</isbn><call-num>11-3064/F</call-num><urls></urls><remote-database-provider>Cnki</remote-database-provider></record></Cite></EndNote>[\o"林雯雯,2015#17"22]。杨继伟和王芳（2017）对华锐风电股权治理进行研究发现该公司股权相对分散，进而提出了建立有效的股东民事赔偿制度、合理调整股权结构和加强投资者降雨，积极参与公司治理等建议旨于减少财务造假行为的建议ADDINEN.CITE<EndNote><Cite><Author>杨继伟</Author><Year>2017</Year><RecNum>16</RecNum><DisplayText><styleface="superscript">[23]</style></DisplayText><record><rec-number>16</rec-number><foreign-keys><keyapp="EN"db-id="x20aewzf60dpafesaxaxvtaipdfzst02tvvs">16</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author>杨继伟</author><author>王芳</author></authors></contributors><auth-address>云南财经大学会计学院;</auth-address><titles><title>华锐风电的股权治理与财务造假</title><secondary-title>财务与会计</secondary-title></titles><periodical><full-title>财务与会计</full-title></periodical><pages>38-40</pages><number>02</number><keywords><keyword>股权治理</keyword><keyword>财务造假</keyword><keyword>华锐风电</keyword></keywords><dates><year>2017</year></dates><isbn>1003-286X</isbn><call-num>11-1177/F</call-num><urls></urls><remote-database-provider>Cnki</remote-database-provider></record></Cite></EndNote>[\o"杨继伟,2017#16"23]。王琪（2019）同样通过案例分析的方法对万福生科财务造假案例进行分析，进而得到了健全现代企业制度，完善公司治理结构、建立健全内部控制机制的启示ADDINEN.CITE<EndNote><Cite><Author>王琪</Author><Year>2019</Year><RecNum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