摘要：企业在技术创新过程中，面对较高的财务风险，财务舞弊的可能较大。本文从动因、手段和识别三个层面探讨企业技术创新过程中的财务舞弊问题。首先，本文对研究的目的和意义进行了阐述。然后，对国内外的文献资料进行搜集，并在此基础上进行归纳和整理，为本论文的研究提供一定的理论支持。同时为了使本论文更具说服力，将我国出现财务舞弊现象的企业进行了资料搜集，并通过特定的分析方法进行分析。再次，根据前文构建的理论基础提出了本文的9个研究假设，并筛选出22家在 2005 年至 2016 年间由于财务报告舞弊问题受到证监会处罚的高新技术上市公司为样本，并选取44个规模相同、行业相同的未出现财务舞弊问题的高新技术企业进行配对。通过成对检验和 logistic回归模型来研究数据。得到结论：现有资金量、公司负债情况、公司应该收取的资金三者和财务报表出现虚假情况有一定的关系。最后，针对企业在技术创新角度出现的财务舞弊现象提出了政策建议。80762

毕业论文关键词： 高新技术企业；财务舞弊；技术创新

Research on enterprise financial problems from the perspective of technological innovation

Abstract：Enterprises in the process of technological innovation, in the face of high financial risk, financial fraud may be larger。 This paper explores the financial fraud problems in the process of technological innovation from three aspects: motivation, means and recognition。 First of all, this paper describes the purpose and significance of the study。 Then, the literatures at home and abroad are collected and summarized and sorted on the basis of this paper, which provides some theoretical support for the research of this thesis。 At the same time in order to make this paper more convincing, China's financial fraud occurred in the enterprise data collection, and through a specific analysis method for analysis。 Thirdly, the nine research hypotheses of this paper are put forward according to the theoretical basis of the previous construction, and 22 high-tech listed companies which have been punished by the SFC for 2005 to 2016 are selected as the sample, and 44 scale The same industry, the same industry did not appear financial fraud problems of high-tech enterprises for the matching sample, through the matching sample T test and logistic regression model to study the data。 And finally concluded: the amount of existing funds, the company's debt situation, the company should be charged three financial statements and the false situation there is a certain relationship。 Finally, the paper puts forward some policy suggestions on the phenomenon of financial fraud in the view of technological innovation。

KeyWords： High-tech enterprise；financial fraud；technological innovation

目录

一、 绪论 1

（一） 研究意义与目的 1

1、 研究意义 1

2、 研究目的 1

（二） 课题的研究现状和发展趋势 1

1、 国外研究综述 2

2、 国内研究综述 3

3、 课题研究现状 3

（三） 研究方法和主要内容 4

1、 研究方法 4

2、 研究内容 4

3、 研究框架 5

二、 财务问题研究理论基础