【摘要】：日本東芝公司(Toshiba)成立于1904年,是日本最大的半導(dǎo)體制造商,也是第二大綜合電機(jī)制造商。多年來,東芝公司一直走在日本公司治理改革的前列,甚至曾經(jīng)成為公司治理圖書的研究案例。然而,在2015年5月,日本東芝陷入了一場臭名昭著的財(cái)務(wù)丑聞風(fēng)波。首先,本文對(duì)國內(nèi)外關(guān)于財(cái)務(wù)造假的相關(guān)理論進(jìn)行總結(jié)。然后,采用案例研究法,以文獻(xiàn)綜述及理論基礎(chǔ)為依據(jù),對(duì)日本東芝財(cái)務(wù)造假案例進(jìn)行分析研究。本文主要從造假手段、原因、特征和后果來分析整個(gè)事件。最后從分析結(jié)果中得出東芝財(cái)務(wù)造假事件對(duì)我國企業(yè)和經(jīng)濟(jì)發(fā)展的借鑒和啟示意義。研究發(fā)現(xiàn),東芝財(cái)務(wù)造假的原因不僅在于企業(yè)高管的刻意和企業(yè)文化及經(jīng)營目標(biāo)的不恰當(dāng),更在于東芝公司的內(nèi)部控制制度的重大缺陷。相對(duì)于我國企業(yè)當(dāng)下面臨的發(fā)展環(huán)境,東芝所暴露出來的問題也是我國大多數(shù)企業(yè)所有的問題,針對(duì)這些問題,本文在最后提出了相關(guān)具體的解決措施。
[Abstract]:Founded in 1904, Toshiba (Toshiba) is Japan's largest semiconductor manufacturer and the second largest manufacturer of integrated motors. For many years, Toshiba has been in the forefront of corporate governance reform in Japan, and has even become a case study of corporate governance books. In May 2015, however, Toshiba, Japan, was embroiled in a notorious financial scandal. First of all, this paper summarizes the relevant theories of financial fraud at home and abroad. Then, based on the literature review and theoretical basis, the case of Toshiba financial fraud in Japan is analyzed and studied by using the case study method. This paper mainly analyzes the whole event from the means of fraud, causes, characteristics and consequences. Finally, from the analysis results, the reference and enlightenment significance of Toshiba financial fraud event to the development of Chinese enterprises and economy is obtained. It is found that the reason for Toshiba financial fraud lies not only in the deliberate and inappropriate corporate culture and business objectives of corporate executives, but also in the major defects of Toshiba's internal control system. Compared with the development environment faced by Chinese enterprises at present, the problems exposed by Toshiba are also all the problems of most enterprises in our country. In view of these problems, this paper puts forward the relevant concrete solutions at the end of this paper.
【學(xué)位授予單位】：蘭州財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F416.6;F406.7

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本文編號(hào)：2511921