本文關鍵詞： 財務舞弊 內(nèi)部控制 皖江物流　出處：《石河子大學》2017年碩士論文　論文類型：學位論文

【摘要】：證券市場在整個金融市場交易份額中占據(jù)著較大份額,是我國資本市場循環(huán)的重要組成部分。全國性統(tǒng)一交易平臺上世紀90年代就形成了,以上交和深交兩大交易市場的創(chuàng)立為里程碑事件。而創(chuàng)業(yè)板等平臺誕生,進一步加劇了資本市場的交易規(guī)模與交易頻度。資本市場在經(jīng)歷過起伏的今天,在各個方面都已經(jīng)一日一日的成熟起來。然而當今資本市場存在許多上市公司財務舞弊的情況,這不但使投資人利益蒙受損失并使投資者喪失對資本市場的信心,還阻礙著資本市場的健康發(fā)展。為了更加深入地對舞弊主體的舞弊動機與舞弊影響進行分析,選取了皖江物流作為案例分析的對象。皖江物流是2003年在上海交易所上市的主體,上市時間久,可研究性強;皖江物流的舞弊規(guī)模大,舞弊手段復雜,相比于其他舞弊主體具有更大的參考意義。根據(jù)證監(jiān)會的處罰通知書記載,皖江物流的主要舞弊手段是虛構貿(mào)易循環(huán),這也是近年來常見的舞弊手段,也就是將關聯(lián)交易通過第三方主體(本案中也就是福鵬系主體)非關聯(lián)化,從而達到操縱主體業(yè)績的目的。本文首先對皖江物流財務舞弊所采取的手段進行梳理,通過對財務舞弊后報表與皖江物流歷史數(shù)據(jù)的比較可知:財務舞弊雖然可以采取不同的手段,但是任何刻意修改財務信息不可避免使財務比率之間產(chǎn)生矛盾。財務舞弊粉碎了原有的3張報告之間的數(shù)據(jù)構造關系,因此可以通過對會計報表的分析,總結(jié)出舞弊存在的初步跡象。通過對皖江物流舞弊前后報表的比較,得出的結(jié)論是:皖江物流舞弊后的財務狀況比其實際情況情況更佳,給投資者以其在逐步擴張、壯大的假象。另一方面,得出的結(jié)論是,財務舞弊難以平衡財務比率之間增減變動的關系,財務指標有提升的,同時也有惡化的。但是總的來說,財務舞弊確實可以美化企業(yè)的經(jīng)營成果與經(jīng)營規(guī)模。接著對皖江物流財務舞弊后的報表與前期報表進行比較,找到財務舞弊的動機,財務舞弊是否是為了隱瞞企業(yè)出現(xiàn)的問題。根據(jù)財務分析結(jié)果可知,皖江物流確實在2012年遭遇了比較嚴重的下滑,包括資產(chǎn)周轉(zhuǎn)效率的下降、盈利能力的下降等。虛假的財務報告與公司不完善甚至是失效的內(nèi)部控制有關,在對皖江物流財務數(shù)據(jù)進行分析后根據(jù)我國內(nèi)部控制框架五要素對皖江物流內(nèi)部控制進行分析,在此基礎上接著根據(jù)著名的財務舞弊動機三因素論,從壓力、機會、借口三方面分析皖江物流舞弊行為的動機。本文的結(jié)論是上市公司舞弊行為的發(fā)生不能單單歸咎于舞弊主體,舞弊不是一件靠單方就能完成的事情,證券市場監(jiān)管者和政策制定者和會計師事務所也有相應的責任,并結(jié)合案例分析提出防止舞弊的啟示,包括公司自身層面的防治措施,規(guī)范會計師事務所的管理和提高財務舞弊的識別力。
[Abstract]:The securities market occupies a large share in the whole financial market and is an important part of the capital market cycle in China. The national unified trading platform was formed in -10s. The establishment of the above two major trading markets is a milestone event. And the birth of the gem and other platforms has further aggravated the scale and frequency of transactions in the capital market. Today, the capital market has experienced ups and downs. In all respects, it has matured on 1st and 1st. However, there are many cases of financial fraud in listed companies in the capital market today, which not only make investors suffer losses but also make investors lose confidence in the capital market. It also hinders the healthy development of the capital market. In order to analyze the fraud motive and influence of the fraud subject more deeply, this paper selects the Wanjiang logistics as the case study object, which is listed on the Shanghai Stock Exchange in 2003. The scope of fraud in Wanjiang logistics is large, and the means of fraud are complex, which has more reference significance than other fraud subjects. According to the notice of punishment of the CSRC, The main means of fraud in Wanjiang Logistics is the fictitious trade cycle, which is also a common fraudulent method in recent years, that is, the related party transactions are de-connected through the third party subject (in this case, the subject of the Fu Peng system). In order to achieve the purpose of manipulating the performance of the main body. By comparing the financial fraud report form with the historical data of Wanjiang logistics, we can know that although the financial fraud can take different means, But any deliberate modification of financial information inevitably leads to a contradiction between the financial ratios. Financial fraud shatters the data structure relationship between the three original reports, so it can be analyzed through the accounting statements. By comparing the financial statements before and after the fraud in Wanjiang, the conclusion is that the financial situation after the fraud is better than the actual situation, giving investors the gradual expansion. On the other hand, it is concluded that financial fraud is difficult to balance the relationship between the increase or decrease of financial ratios, financial indicators have been improved, but also deteriorated. But in general, Financial fraud can really beautify the business results and business scale of the enterprise. Then compare the financial statements after financial fraud in Wanjiang logistics with the previous reports, and find out the motive of financial fraud. According to the results of financial analysis, Wanjiang Logistics did experience a relatively serious decline in 2012, including the decline in the efficiency of asset turnover. The false financial report is related to the imperfect or even invalid internal control of the company. After analyzing the financial data of Wanjiang logistics, according to the five elements of the internal control framework of our country, the paper analyzes the internal control of Wanjiang logistics. On this basis, according to the famous theory of three factors of financial fraud motivation, from pressure, opportunity, This paper concludes that the occurrence of fraud in listed companies can not be attributed to the main body of fraud, fraud is not a unilateral thing, The securities market regulators and policy makers and accounting firms also have corresponding responsibilities, and based on the case analysis, the paper puts forward the enlightenment of preventing fraud, including the prevention measures at the company's own level. Standardize the management of accounting firms and improve the ability to identify financial fraud.
【學位授予單位】：石河子大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F259.23;F253.7

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