本文選題：綠大地 + 財(cái)務(wù)舞弊�。� 參考：《吉林財(cái)經(jīng)大學(xué)》2017年碩士論文

【摘要】：舞弊是指被審計(jì)單位的管理層、治理層、員工或第三方使用欺騙手段獲取不當(dāng)或非法利益的故意行為。自20世紀(jì)70年代以來(lái),企業(yè)舞弊問(wèn)題引起了廣泛關(guān)注,1990年后更是大有猖獗之勢(shì)。從已被發(fā)現(xiàn)的舞弊案例可以看出企業(yè)舞弊的共同特性,即管理層、雇員和第三者中的一個(gè)或多個(gè)利用欺騙的手段來(lái)獲取不正當(dāng)或非法的經(jīng)濟(jì)利益或故意誤導(dǎo)信息使用者對(duì)財(cái)務(wù)報(bào)表的判斷。企業(yè)舞弊既包括管理層,又包括雇員,通常我們認(rèn)為管理層的舞弊在財(cái)務(wù)報(bào)告的內(nèi)容中可能更嚴(yán)重,并且也不容易讓審計(jì)人員發(fā)覺(jué)。另外,還有可能有第三方的參與,即作為接受審計(jì)委托的審計(jì)師。如果發(fā)生審計(jì)共謀,那么就是審計(jì)師與管理層共同制造舞弊。連續(xù)不斷的上市公司舞弊事件,打亂了我國(guó)證券市場(chǎng)正常的經(jīng)濟(jì)秩序,而且證券市場(chǎng)也無(wú)法發(fā)揮其資源配置的功能,造成國(guó)家宏觀調(diào)控失效,進(jìn)而損害利益相關(guān)者的利益。因此,強(qiáng)化農(nóng)業(yè)上市公司的會(huì)計(jì)信息披露意識(shí),編制高質(zhì)量披露公告、切實(shí)保護(hù)投資者合法利益,對(duì)推動(dòng)農(nóng)業(yè)上市公司可持續(xù)健康發(fā)展有著重要的促進(jìn)作用。本文以綠大地作為具體案例,對(duì)其財(cái)務(wù)造假事件進(jìn)行回顧。圍繞公司存在財(cái)務(wù)舞弊的問(wèn)題和影響原因,提出了具有針對(duì)性的對(duì)策建議。具體從以下五部分對(duì)其財(cái)務(wù)舞弊事件進(jìn)行分析。第一部分是緒論,包括本文的研究背景和研究意義,國(guó)內(nèi)外研究現(xiàn)狀,研究?jī)?nèi)容和主要使用的研究方法。第二部分是財(cái)務(wù)舞弊的概念及相關(guān)理論。首先介紹了財(cái)務(wù)舞弊的概念,然后在信息不對(duì)稱(chēng)理論、委托代理理論和三角理論方面對(duì)財(cái)務(wù)舞弊的行為進(jìn)行分析,作為日后研究本案例的理論依據(jù)。第三部分介紹綠大地的基本情況,然后對(duì)其財(cái)務(wù)狀況進(jìn)行了分析。并對(duì)財(cái)務(wù)舞弊事件進(jìn)行回顧,包括事件經(jīng)過(guò)及其處理結(jié)果。第四部分對(duì)財(cái)務(wù)舞弊案例進(jìn)行分析。包括舞弊過(guò)程的手段及原因,以及對(duì)利益相關(guān)者的影響。第五部分對(duì)綠大地案例分析后得出的結(jié)論與展望。“三會(huì)”人員應(yīng)定期進(jìn)行業(yè)務(wù)培訓(xùn),明確個(gè)人職責(zé)。多聽(tīng)取獨(dú)立董事的專(zhuān)業(yè)意見(jiàn)。采用政府與證券機(jī)構(gòu)雙監(jiān)督的手段。注冊(cè)會(huì)計(jì)師要加強(qiáng)行業(yè)自律,提高審計(jì)質(zhì)量。并且要利用好媒體曝光的及時(shí)性和直接性。完善民事責(zé)任的追償程序,明確民事賠償?shù)慕痤~。只有這樣,才能有效防范財(cái)務(wù)舞弊事件的發(fā)生。
[Abstract]:Fraud refers to deliberate behavior of management, employees or third parties of audited units to obtain improper or illegal benefits by deception. Since the 1970s, the problem of corporate fraud has aroused widespread concern, and has been rampant since 1990. The common characteristic of corporate fraud, that is, management, can be seen from the fraud cases that have been discovered. One or more of the employees and third parties use deception to obtain improper or illegal financial benefits or deliberately mislead the information user's judgment on the financial statements. Corporate fraud includes both management and employees. We usually think that management fraud may be more serious in the content of financial reports, and it is not easy for auditors to find out. In addition, there may be third-party involvement, that is, as auditor entrusted to the audit. If audit collusion occurs, it is the auditors and management to jointly commit fraud. The continuous fraud of listed companies has disrupted the normal economic order of China's securities market, and the securities market is unable to play its function of resource allocation, resulting in the failure of national macro-control, and then damaging the interests of stakeholders. Therefore, strengthening the awareness of accounting information disclosure of agricultural listed companies, compiling high-quality disclosure announcements, and protecting the legitimate interests of investors have an important role in promoting the sustainable and healthy development of agricultural listed companies. In this paper, green earth as a specific case, its financial fraud events are reviewed. According to the problems and causes of financial fraud, this paper puts forward some countermeasures and suggestions. Specifically from the following five parts of its financial fraud analysis. The first part is the introduction, including the research background and significance, domestic and foreign research status, research content and main research methods. The second part is the concept of financial fraud and related theories. This paper first introduces the concept of financial fraud, then analyzes the behavior of financial fraud in the aspects of information asymmetry theory, principal-agent theory and triangular theory, as the theoretical basis for the future study of this case. The third part introduces the basic situation of green earth, and then analyzes its financial situation. And the review of financial fraud, including the incident and its handling results. The fourth part carries on the analysis to the financial fraud case. Including the means and causes of the fraud process, as well as the impact on stakeholders. The fifth part of the green earth case analysis of the conclusions and prospects. The personnel of the three sessions shall conduct regular business training and clarify their personal responsibilities. Listen more to the professional opinions of independent directors. The use of both government and securities institutions of the means of supervision. Certified public accountants should strengthen industry self-discipline and improve audit quality. And should make good use of the timeliness and directness of media exposure. Perfect the procedure of recovery of civil liability and clarify the amount of civil compensation. Only in this way, can we effectively prevent the occurrence of financial fraud.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F302.6;F324

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