發(fā)布時(shí)間：2018-04-08 11:28

  本文選題：財(cái)務(wù)造假　切入點(diǎn)：內(nèi)部控制　出處：《河北金融學(xué)院》2017年碩士論文

【摘要】：我國資本市場從建立至今,在短短的二十多年內(nèi),一方面,隨著多層次資本市場的進(jìn)一步完善,高新技術(shù)企業(yè)在創(chuàng)業(yè)板的成功上市,積極地帶動(dòng)了國民經(jīng)濟(jì)的穩(wěn)定發(fā)展。另一方面,由于各方原因的存在,財(cái)務(wù)造假事件頻發(fā),萬福生科和欣泰電氣都屬于這種情況。財(cái)務(wù)造假事件使投資者遭受財(cái)產(chǎn)損失,葬送了公司的美好前途,公司高管受到嚴(yán)重處罰,影響了中介機(jī)構(gòu)的信譽(yù)。對財(cái)務(wù)造假事件進(jìn)行解析,能夠充分識(shí)別財(cái)務(wù)造假手段,了解市場上參與各方自身存在的問題,并提出針對性的意見,能夠有效遏制財(cái)務(wù)造假事件的發(fā)生,對證券監(jiān)管、公司內(nèi)控、中介結(jié)構(gòu)、投資者投資都有重要的借鑒意義。欣泰電氣財(cái)務(wù)造假是2016年資本市場發(fā)生的重大事件,直接導(dǎo)致公司面臨退市的嚴(yán)重后果,彰顯了監(jiān)管機(jī)構(gòu)治理財(cái)務(wù)造假的決心,對參與各方都有重要的借鑒意義。通過查閱國內(nèi)外文獻(xiàn),了解對財(cái)務(wù)造假的研究狀況。本文研究了欣泰電氣財(cái)務(wù)造假過程,從虛減應(yīng)收賬款、虛增利潤、違規(guī)披露多方位分析了其造假手法;分別從公司內(nèi)控、監(jiān)管機(jī)構(gòu)、中介機(jī)構(gòu)三個(gè)角度出發(fā),分析造成欣泰電氣財(cái)務(wù)造假的原因;并針對造成公司財(cái)務(wù)造假的原因,對相關(guān)各方提出相應(yīng)的建議,應(yīng)當(dāng)完善公司內(nèi)部控制、加強(qiáng)證券監(jiān)管、提高中介機(jī)構(gòu)的服務(wù)質(zhì)量、投資者加強(qiáng)自我保護(hù)、政府減少行政干預(yù)、加強(qiáng)誠信建設(shè)。希望相關(guān)各方及其他公司能夠從此次財(cái)務(wù)造假事件中吸取經(jīng)驗(yàn)教訓(xùn),對暴露的不足及時(shí)改進(jìn),從而改善市場環(huán)境,避免類似事件的再次發(fā)生。
[Abstract]:Since the establishment of the capital market in China, in a short period of more than 20 years, on the one hand, with the further improvement of the multi-level capital market, the successful listing of high-tech enterprises on the gem has actively promoted the stable development of the national economy.On the other hand, due to the existence of various reasons, financial fraud incidents occur frequently, Viva and Xintai Electric belong to this situation.Financial fraud has caused investors to suffer property losses, destroyed the company's good future, company executives were severely punished, affecting the credibility of the intermediary.The analysis of financial fraud can fully identify the means of financial fraud, understand the existing problems of all parties involved in the market, and put forward targeted opinions, which can effectively curb the occurrence of financial fraud and supervise securities.Company internal control, intermediary structure, investor investment have important reference significance.Xintai Electric financial fraud is a major event in the capital market in 2016, which directly led to the company facing the serious consequences of delisting. It shows the determination of regulators to deal with financial fraud, and has important reference significance for all parties involved.Through consulting domestic and foreign literature, to understand the financial fraud research situation.This paper studies the financial fraud process of Xintai Electric, analyzes its fraud methods from three angles, namely, internal control, supervision and intermediary organization, from the aspects of false reduction of accounts receivable, false increase of profit and illegal disclosure.To analyze the causes of financial fraud in Xintai Electric, and to put forward the corresponding suggestions to the relevant parties, we should perfect the internal control of the company, strengthen the securities supervision, and improve the service quality of the intermediary organizations.Investors strengthen self-protection, the government reduces administrative intervention, and strengthen the construction of integrity.It is hoped that all parties concerned and other companies will learn from the financial fraud incident and improve the market environment and avoid the recurrence of similar incidents by improving the market environment.
【學(xué)位授予單位】：河北金融學(xué)院
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F406.7;F426.6

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