金亞科技財務(wù)舞弊的案例研究
發(fā)布時間：2019-03-09 16:26
【摘要】：近年來隨著我國市場經(jīng)濟(jì)的發(fā)展和證券市場的日益完善,上市公司數(shù)量不斷攀升已經(jīng)突破3000家,上市公司都想通過首次公開發(fā)行進(jìn)入資本市場融資為企業(yè)補(bǔ)充資金。但是上市公司數(shù)量提升的同時,質(zhì)量并沒有相應(yīng)的提高。近幾年資本市場上市公司財務(wù)舞弊事件越來越多,直接損害廣大老百姓的切身利益。企業(yè)自身經(jīng)營的效果和質(zhì)量關(guān)系著一大堆利益相關(guān)者的權(quán)益,特別是上市公司因為其直接在股市中融資,所以它的財務(wù)信息的真實性和可靠性就顯得特別重要。由于之前上市公司財務(wù)舞弊事件的曝光給廣大投資者造成了巨大的損失,財務(wù)舞弊行為的危害性不言而喻,不僅會損害投資者和債權(quán)人,還會阻礙資本市場的健康發(fā)展。因為通過研究資本市場典型的財務(wù)舞弊案例,可以更加清晰的剖析財務(wù)舞弊的原因和目的,由此有針對性地提出防范措施和治理建議,對資本市場的健康發(fā)展具有重要意義。四川金亞科技公司通過財務(wù)舞弊欺詐上市的案例就是一個具有典型性的案例。金亞科技公司在2009年10月通過首次公開發(fā)行成功登陸我國創(chuàng)業(yè)板市場,股票代碼為300028,成為了當(dāng)時最新上市的通信類上市公司,取得了很多不俗的業(yè)績。然而,最后面被調(diào)查得知,這些所謂的不俗的業(yè)績都是通過財務(wù)舞弊和欺詐上市而虛構(gòu)的假象。在上市之前以及之后的幾年時間里,金亞科技公司虛構(gòu)工程的預(yù)付款,以及虛增收入和凈利潤,并且隨意篡改財務(wù)報告的數(shù)據(jù),從而給投資者呈現(xiàn)出了一個看似讓人滿意的虛假的財務(wù)報表。通過分析得知,我們能夠結(jié)合財務(wù)舞弊的三角理論、GONE理論以及風(fēng)險因子理論來分析金亞科技財務(wù)舞弊的動機(jī)、機(jī)會、借口這些因素,從而從企業(yè)內(nèi)部管理和社會的外部監(jiān)督兩個不同的方面探究四川金亞科技財務(wù)舞弊的動因,希望盡量的通俗易懂和詳細(xì)。分析金亞科技欺詐上市的動機(jī)原因這個角度,主要是建立在財務(wù)舞弊三角理論、財務(wù)舞弊風(fēng)險因子理論這些理論學(xué)說的基礎(chǔ)上面。后半部分所提出的防范上市企業(yè)財務(wù)造假的對策和建議,都是和前半部分所分析的金亞科技欺詐上市的動因和原因進(jìn)行相對應(yīng)的分析提出。具體的做法主要分為企業(yè)內(nèi)部和外部兩大方面:從企業(yè)內(nèi)部來講主要有,完善企業(yè)內(nèi)部的組織結(jié)構(gòu)從而對權(quán)力進(jìn)行制約,提高公司內(nèi)部控制活動以及內(nèi)部監(jiān)督的有效性,從而從企業(yè)內(nèi)部方面減少財務(wù)舞弊的發(fā)生。從企業(yè)外部來講最重要的是完善法律法規(guī),然后就是保持注冊會計師的獨(dú)立審計地位,客觀公正的出具審計報告,提高財務(wù)從業(yè)人員的職業(yè)道德,最后就是利用好社會媒體等的輿論力量。
[Abstract]:In recent years, with the development of market economy and the improvement of securities market, the number of listed companies has risen to more than 3000. All listed companies want to replenish capital through initial public offering into the capital market. However, while the number of listed companies has improved, the quality has not been correspondingly improved. In recent years, there are more and more cases of financial fraud of listed companies in capital market, which directly damage the vital interests of the common people. The effect and quality of the enterprise's own operation is related to the rights and interests of a large number of stakeholders, especially for the listed companies because of their direct financing in the stock market, so the authenticity and reliability of its financial information appears to be particularly important. Since the exposure of financial fraud in listed companies has caused huge losses to investors, the harm of financial fraud is self-evident, which will not only harm the investors and creditors, but also hinder the healthy development of the capital market. By studying the typical cases of financial fraud in capital market, we can analyze the cause and purpose of financial fraud more clearly, and then put forward the preventive measures and governance suggestions, which is of great significance to the healthy development of capital market. Sichuan Jinya science and technology company through financial fraud and fraud listing case is a typical case. Jinya Science and Technology Co., Ltd. successfully entered the gem market of China through initial public offering in October 2009. The stock code is 300028. It has become the latest listed communications company at that time, and has made a lot of outstanding achievements. However, in the end, the investigation revealed that these so-called "good results" were fabricated through financial fraud and fraudulent listing. Prior to and in the years following the listing, the advance payments for Jinya Technologies' fictional projects, as well as inflated revenue and net profits, were falsified as well as financial report data. Thus presented investors with a seemingly satisfactory false financial statements. Through the analysis, we can combine the triangle theory of financial fraud, GONE theory and risk factor theory to analyze the motivation, opportunity and excuse of financial fraud in Jinya science and technology. In order to explore the causes of financial fraud in Sichuan Jinya science and technology from two different aspects of enterprise internal management and social external supervision, we hope to be as easy to understand and detailed as possible. Based on the theory of financial fraud triangle theory and financial fraud risk factor theory, this paper analyzes the motivation of Jinya technology fraud listed on the basis of the theory of "financial fraud triangle" and "risk factor theory of financial fraud". The countermeasures and suggestions to prevent the financial fraud of listed enterprises in the second half are all put forward in accordance with the causes and reasons of Jinsub technology fraud listed in the first half of the paper. The specific methods are divided into two aspects: internal and external aspects: from the inside of the enterprise, improve the internal organizational structure to restrict the power, improve the internal control activities and the effectiveness of internal supervision, and improve the effectiveness of the internal control activities and internal supervision, and improve the effectiveness of the internal control activities and internal supervision. Thus from the internal aspects of the enterprise to reduce the occurrence of financial fraud. From the outside of the enterprise, the most important thing is to perfect the laws and regulations, then to maintain the independent audit status of the certified public accountant, to issue the audit report objectively and impartially, and to improve the professional ethics of the financial practitioners. Finally, the use of social media and other public opinion forces.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.6;F406.7
本文編號：2437646
[Abstract]:In recent years, with the development of market economy and the improvement of securities market, the number of listed companies has risen to more than 3000. All listed companies want to replenish capital through initial public offering into the capital market. However, while the number of listed companies has improved, the quality has not been correspondingly improved. In recent years, there are more and more cases of financial fraud of listed companies in capital market, which directly damage the vital interests of the common people. The effect and quality of the enterprise's own operation is related to the rights and interests of a large number of stakeholders, especially for the listed companies because of their direct financing in the stock market, so the authenticity and reliability of its financial information appears to be particularly important. Since the exposure of financial fraud in listed companies has caused huge losses to investors, the harm of financial fraud is self-evident, which will not only harm the investors and creditors, but also hinder the healthy development of the capital market. By studying the typical cases of financial fraud in capital market, we can analyze the cause and purpose of financial fraud more clearly, and then put forward the preventive measures and governance suggestions, which is of great significance to the healthy development of capital market. Sichuan Jinya science and technology company through financial fraud and fraud listing case is a typical case. Jinya Science and Technology Co., Ltd. successfully entered the gem market of China through initial public offering in October 2009. The stock code is 300028. It has become the latest listed communications company at that time, and has made a lot of outstanding achievements. However, in the end, the investigation revealed that these so-called "good results" were fabricated through financial fraud and fraudulent listing. Prior to and in the years following the listing, the advance payments for Jinya Technologies' fictional projects, as well as inflated revenue and net profits, were falsified as well as financial report data. Thus presented investors with a seemingly satisfactory false financial statements. Through the analysis, we can combine the triangle theory of financial fraud, GONE theory and risk factor theory to analyze the motivation, opportunity and excuse of financial fraud in Jinya science and technology. In order to explore the causes of financial fraud in Sichuan Jinya science and technology from two different aspects of enterprise internal management and social external supervision, we hope to be as easy to understand and detailed as possible. Based on the theory of financial fraud triangle theory and financial fraud risk factor theory, this paper analyzes the motivation of Jinya technology fraud listed on the basis of the theory of "financial fraud triangle" and "risk factor theory of financial fraud". The countermeasures and suggestions to prevent the financial fraud of listed enterprises in the second half are all put forward in accordance with the causes and reasons of Jinsub technology fraud listed in the first half of the paper. The specific methods are divided into two aspects: internal and external aspects: from the inside of the enterprise, improve the internal organizational structure to restrict the power, improve the internal control activities and the effectiveness of internal supervision, and improve the effectiveness of the internal control activities and internal supervision, and improve the effectiveness of the internal control activities and internal supervision. Thus from the internal aspects of the enterprise to reduce the occurrence of financial fraud. From the outside of the enterprise, the most important thing is to perfect the laws and regulations, then to maintain the independent audit status of the certified public accountant, to issue the audit report objectively and impartially, and to improve the professional ethics of the financial practitioners. Finally, the use of social media and other public opinion forces.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.6;F406.7
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