中国上市公司管理舞弊重要红旗标志之实证研究  

Empirical Research on Primary Red Flag of Managing Malpractices in Chinese Listed Company

作　　者：王泽霞[1] 梅伟林[1] 

机构地区：[1]杭州电子科技大学财经学院,浙江杭州310018

出　　处：《杭州电子科技大学学报（社会科学版）》2006年第3期57-64,共8页Journal of Hangzhou Dianzi University：Social Sciences

基　　金：国家自然科学基金项目(70372067);中国博士后科学基金会资助项目(2005037136)

摘　　要：以美国为代表的西方国家学者研究认为,要提高审计管理舞弊的效果,最需解决的审计技术重点和难点是如何识别作为管理舞弊征兆的红旗标志,但研究发现因为心理学的“稀释效应”,提供过多的红旗标志反而会削弱审计师舞弊风险评估的能力,因此需要为注册会计师提供重要红旗标志。本文借鉴国外相关研究成果,在初筛我国新颁布的《审计技术提示第1号—财务欺诈风险》的基础上,向我国会计师事务所中经验丰富的注册会计师进行实证调查,归纳总结出审计我国上市公司管理舞弊的经验,找出有价值的预警讯号,以提高审计管理舞弊的效果。As the western scholars represented by the United States of America believe, in order to improve the effect of audit in managing malpractices, that the most important and difficult auditing technology we need is how to recognize the red flag, which is the sign of managing malpractices. But according to the research, we find that if the psychological “dilution effect” provides too many red flags it will weaken the auditor's capability of malpractices' risk assessment. So we should offer comparatively important red flags to the CPA. Thus we take some research results abroad for reference, based on the “Indication 1 of Audit Technology- Risk of Financial Malpractices” which is newly enacted, and make abundant practical investigation of the experienced CPA. Then we sum up the experiences of auditing managing malpractices for the listed company and find out some valuable early warning signs to improve the effect of managing malpractices auditing.

关 键 词：上市公司 管理舞弊 红旗标志 

分 类 号：F276.6[经济管理—企业管理] F224[经济管理—国民经济]