本文關(guān)鍵詞： 財(cái)務(wù)舞弊 內(nèi)部控制 皖江物流　出處：《石河子大學(xué)》2017年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：證券市場(chǎng)在整個(gè)金融市場(chǎng)交易份額中占據(jù)著較大份額,是我國(guó)資本市場(chǎng)循環(huán)的重要組成部分。全國(guó)性統(tǒng)一交易平臺(tái)上世紀(jì)90年代就形成了,以上交和深交兩大交易市場(chǎng)的創(chuàng)立為里程碑事件。而創(chuàng)業(yè)板等平臺(tái)誕生,進(jìn)一步加劇了資本市場(chǎng)的交易規(guī)模與交易頻度。資本市場(chǎng)在經(jīng)歷過(guò)起伏的今天,在各個(gè)方面都已經(jīng)一日一日的成熟起來(lái)。然而當(dāng)今資本市場(chǎng)存在許多上市公司財(cái)務(wù)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(duì)資本市場(chǎng)的信心,還阻礙著資本市場(chǎng)的健康發(fā)展。為了更加深入地對(duì)舞弊主體的舞弊動(dòng)機(jī)與舞弊影響進(jìn)行分析,選取了皖江物流作為案例分析的對(duì)象。皖江物流是2003年在上海交易所上市的主體,上市時(shí)間久,可研究性強(qiáng);皖江物流的舞弊規(guī)模大,舞弊手段復(fù)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(huì)的處罰通知書(shū)記載,皖江物流的主要舞弊手段是虛構(gòu)貿(mào)易循環(huán),這也是近年來(lái)常見(jiàn)的舞弊手段,也就是將關(guān)聯(lián)交易通過(guò)第三方主體(本案中也就是福鵬系主體)非關(guān)聯(lián)化,從而達(dá)到操縱主體業(yè)績(jī)的目的。本文首先對(duì)皖江物流財(cái)務(wù)舞弊所采取的手段進(jìn)行梳理,通過(guò)對(duì)財(cái)務(wù)舞弊后報(bào)表與皖江物流歷史數(shù)據(jù)的比較可知:財(cái)務(wù)舞弊雖然可以采取不同的手段,但是任何刻意修改財(cái)務(wù)信息不可避免使財(cái)務(wù)比率之間產(chǎn)生矛盾。財(cái)務(wù)舞弊粉碎了原有的3張報(bào)告之間的數(shù)據(jù)構(gòu)造關(guān)系,因此可以通過(guò)對(duì)會(huì)計(jì)報(bào)表的分析,總結(jié)出舞弊存在的初步跡象。通過(guò)對(duì)皖江物流舞弊前后報(bào)表的比較,得出的結(jié)論是:皖江物流舞弊后的財(cái)務(wù)狀況比其實(shí)際情況情況更佳,給投資者以其在逐步擴(kuò)張、壯大的假象。另一方面,得出的結(jié)論是,財(cái)務(wù)舞弊難以平衡財(cái)務(wù)比率之間增減變動(dòng)的關(guān)系,財(cái)務(wù)指標(biāo)有提升的,同時(shí)也有惡化的。但是總的來(lái)說(shuō),財(cái)務(wù)舞弊確實(shí)可以美化企業(yè)的經(jīng)營(yíng)成果與經(jīng)營(yíng)規(guī)模。接著對(duì)皖江物流財(cái)務(wù)舞弊后的報(bào)表與前期報(bào)表進(jìn)行比較,找到財(cái)務(wù)舞弊的動(dòng)機(jī),財(cái)務(wù)舞弊是否是為了隱瞞企業(yè)出現(xiàn)的問(wèn)題。根據(jù)財(cái)務(wù)分析結(jié)果可知,皖江物流確實(shí)在2012年遭遇了比較嚴(yán)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(cái)務(wù)報(bào)告與公司不完善甚至是失效的內(nèi)部控制有關(guān),在對(duì)皖江物流財(cái)務(wù)數(shù)據(jù)進(jìn)行分析后根據(jù)我國(guó)內(nèi)部控制框架五要素對(duì)皖江物流內(nèi)部控制進(jìn)行分析,在此基礎(chǔ)上接著根據(jù)著名的財(cái)務(wù)舞弊動(dòng)機(jī)三因素論,從壓力、機(jī)會(huì)、借口三方面分析皖江物流舞弊行為的動(dòng)機(jī)。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(chǎng)監(jiān)管者和政策制定者和會(huì)計(jì)師事務(wù)所也有相應(yīng)的責(zé)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(huì)計(jì)師事務(wù)所的管理和提高財(cái)務(wù)舞弊的識(shí)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(xué)位授予單位】：石河子大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F259.23;F253.7

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 袁敏;;東芝公司舞弊案分析和啟示[J];中國(guó)注冊(cè)會(huì)計(jì)師;2016年05期

2 許洋;;皖江物流財(cái)務(wù)造假及資產(chǎn)重組案例分析[J];中國(guó)鄉(xiāng)鎮(zhèn)企業(yè)會(huì)計(jì);2016年05期

3 劉云;;財(cái)務(wù)舞弊“審計(jì)線索發(fā)現(xiàn)”研究[J];財(cái)會(huì)通訊;2016年13期

4 熊方軍;;基于財(cái)務(wù)指標(biāo)分析的上市公司會(huì)計(jì)舞弊識(shí)別研究[J];財(cái)會(huì)通訊;2015年24期

5 楊模榮;鄧姣;;對(duì)“新中基”財(cái)務(wù)造假案例的分析、思考與啟示[J];財(cái)會(huì)月刊;2015年19期

6 陳瑤瑤;;上市公司財(cái)務(wù)欺詐及審計(jì)對(duì)策分析[J];財(cái)會(huì)通訊;2015年10期

7 張利;胡華夏;余躍洋;;基于舞弊三角理論的財(cái)務(wù)舞弊案例研究[J];財(cái)會(huì)月刊;2015年07期

8 陳曉剛;;上市公司收入舞弊分析及審計(jì)對(duì)策研究[J];中國(guó)注冊(cè)會(huì)計(jì)師;2014年10期

9 陳佳聲;;上市公司、審計(jì)師與監(jiān)管機(jī)構(gòu)的財(cái)務(wù)舞弊博弈研究[J];審計(jì)研究;2014年04期

10 孫燕東;;上市公司內(nèi)部控制防范會(huì)計(jì)舞弊的實(shí)證檢驗(yàn)[J];財(cái)會(huì)月刊;2014年10期

相關(guān)博士學(xué)位論文 前1條

1 金花妍;基于內(nèi)部控制視角的財(cái)務(wù)舞弊治理研究[D];東北財(cái)經(jīng)大學(xué);2013年

相關(guān)碩士學(xué)位論文 前2條

1 成洵磊;新中基財(cái)務(wù)舞弊案例分析[D];財(cái)政部財(cái)政科學(xué)研究所;2015年

2 姚丁菱;上市公司內(nèi)部控制五要素對(duì)公司財(cái)務(wù)舞弊影響的實(shí)證研究[D];西南財(cái)經(jīng)大學(xué);2012年

，

本文編號(hào)：1506892