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会计信息在经济生活中的重要地位逐渐凸显,其真实性不仅能有效地稳定我国的经济秩序,而且与政府、投资者、债权人乃至普通公民息息相关。为研究我国上市公司的会计舞弊方式及其影响因素,本文以中国证券监督委员会近三年(2012~2014年)最新公布的行政处罚书为基础,选取30家上市公司表外舞弊案例为样本,并对样本进行整理筛选,并选取30家非舞弊的上市公司作为控制公司。通过运用对资产规模及其他具体因素的描述性统计分析方法,构建Logistic回归模型,从而对中国上市公司表外会计舞弊的方式、涉案人员以及影响因素进行了详细分析,实证研究结果表明,上市公司经营状况指标对表外会计舞弊产生显著影响,且对信息披露不真实这一形式的会计舞弊影响较大。在会计舞弊影响因素中,偿债能力、经营能力和资本构成对表外会计舞弊发生的概率显著,盈利能力则对表外会计舞弊的发生不起关键作用。
The important position of accounting information in economic life is gradually highlighted. Its authenticity can not only effectively stabilize China’s economic order, but also be closely linked with the government, investors, creditors and even ordinary citizens. In order to study the accounting fraud methods and its influencing factors in Chinese listed companies, based on the latest published administrative penalty books by China Securities Regulatory Commission in the recent three years (from 2012 to 2014), this paper selects 30 listed companies’ fraud cases as samples, And sorting out the sample screening, and selected 30 non-fraudulent listed companies as a controlling company. Through the use of descriptive statistical analysis of asset size and other specific factors, a Logistic regression model is constructed to analyze in detail the methods, personnel involved and the influencing factors of off-list accounting fraud in Chinese listed companies. Empirical results show that listed companies The operating status indicators have a significant impact on off-balance-sheet accounting fraud and have a greater impact on accounting fraud in the form of untrue disclosure. Among the influencing factors of accounting fraud, the probability of solvency, management ability and capital formation on out-of-balance-sheet accounting fraud is significant, while profitability does not play a key role in accounting fraud outside of the balance sheet.