本文選題：財(cái)務(wù)造假 + 參仙源��； 參考：《江西財(cái)經(jīng)大學(xué)》2017年碩士論文

【摘要】：上市公司財(cái)務(wù)造假現(xiàn)象頻繁出現(xiàn)在資本市場(chǎng),財(cái)務(wù)報(bào)表作為生產(chǎn)經(jīng)營(yíng)狀況的晴雨表,關(guān)系著企業(yè)的籌資與融資,因此操縱財(cái)務(wù)報(bào)表造假干擾了市場(chǎng)資源的合理分配,影響小股民的投資,使小股民做出錯(cuò)誤的判斷。為了構(gòu)建美好健康的成熟資本市場(chǎng),維護(hù)證券市場(chǎng)的秩序,政府必須正視此類問(wèn)題,尋找解決問(wèn)題的辦法。本文選用新三板財(cái)務(wù)造假第一股參仙源有限公司為例進(jìn)行研究,旨在提醒監(jiān)管部門(mén)重視新三板市場(chǎng)的財(cái)務(wù)造假,新三板企業(yè)無(wú)論是在體量、規(guī)模上都無(wú)法與主板市場(chǎng)相比,因此它不是證監(jiān)會(huì)關(guān)注的重點(diǎn),筆者認(rèn)為參仙源的造假案,不只是普通案例,新三板下藏匿著的財(cái)務(wù)造假,反映了新三板市場(chǎng)長(zhǎng)期以來(lái)發(fā)展的不規(guī)范,不健全。通過(guò)分析參仙源財(cái)務(wù)報(bào)表、參仙源財(cái)務(wù)造假的動(dòng)因、手段,希望管理層能夠加強(qiáng)對(duì)新三板市場(chǎng)的監(jiān)管,文章結(jié)尾處提出的對(duì)策對(duì)新三板市場(chǎng)健康有序的發(fā)展具有一定的現(xiàn)實(shí)意義。本文主要分為緒論、案例介紹、案例分析、思考與對(duì)策和結(jié)論與展望五個(gè)部分。緒論包含論文選題背景和案例選擇、研究綜述、和不足之處。案例介紹選用參仙源有限公司,是新三板財(cái)務(wù)造假第一股,無(wú)論從造假金額、懲罰力度,在新三板市場(chǎng)是具有代表性。案例分析本文從表內(nèi)和表外兩方面進(jìn)行分析,表內(nèi)是指財(cái)務(wù)分析,表外分析采用壓力、機(jī)會(huì)、借口三角理論分析動(dòng)因。對(duì)參仙源案件的思考,本文不局限于案件本身相關(guān)的三方包括企業(yè)、中介機(jī)構(gòu)、監(jiān)管部門(mén),而是提高到整個(gè)新三板市場(chǎng),總結(jié)新三板市場(chǎng)企業(yè)財(cái)務(wù)造假的特征,針對(duì)財(cái)務(wù)造假,本文提出的對(duì)策也具有易操作性和創(chuàng)新性,分別針對(duì)企業(yè)、中介機(jī)構(gòu)、監(jiān)管機(jī)構(gòu)三方面,針對(duì)企業(yè)提出弱化大股東的權(quán)利、劃清地方政府與當(dāng)?shù)仄髽I(yè)的界限、引入獨(dú)立董事制度對(duì)策;針對(duì)中介機(jī)構(gòu)提出加強(qiáng)保薦人的職業(yè)道德教育、斷絕會(huì)計(jì)師事務(wù)所與企業(yè)的雇傭關(guān)系對(duì)策;針對(duì)監(jiān)管部門(mén)提出加大處罰力度、完善新三板退市制度對(duì)策。
[Abstract]:The phenomenon of financial fraud of listed companies frequently appears in the capital market. As a barometer of production and operation, financial statements are related to the financing and financing of enterprises, so manipulation of financial statements interferes with the rational distribution of market resources. Affect the investment of small shareholders, make small investors to make a wrong judgment. In order to construct a fine and healthy mature capital market and maintain the order of the securities market, the government must look squarely at such problems and find solutions to the problems. This article selects the new three boards financial fraud first Shenxian source limited company as an example to carry on the research, in order to remind the supervisory department to pay attention to the new three boards market financial fraud, the new three boards enterprise is unable to compare with the main board market in terms of the volume, the scale is unable to compare with the main board market, the new third board enterprise is unable to compare with the main board market. Therefore, it is not the focus of the CSRC. The author thinks that the fraud case of Shen Xianyuan is not only a common case, but also the financial fraud hidden under the new three boards, which reflects the non-standard and imperfect development of the new three boards for a long time. By analyzing the financial statements of Shen Xianyuan, the motivation and means of financial fraud, I hope that the management can strengthen the supervision of the new three boards. The countermeasures put forward at the end of the article are of practical significance to the healthy and orderly development of the new three-board market. This paper is divided into five parts: introduction, case analysis, thinking and countermeasure, conclusion and prospect. The introduction includes background and case selection, research review, and deficiencies. The case introduces the selection of Shen Xianyuan Co., Ltd., which is the first share of the financial fraud of the new three boards, regardless of the amount of fraud, punishment strength, in the new three board market is representative. Case study: this paper analyzes the causes of financial analysis by using the theory of pressure, opportunity and excuse from both the inside and out of the table analysis, which refers to the financial analysis, the off-sheet analysis, and the use of triangulation theory. For the case of Shen Xianyuan, this paper is not limited to the tri-party related to the case itself, including the enterprise, the intermediary organization, the supervisory department, but raises to the whole new three boards market, summarizes the characteristics of the financial fraud of the new third board market, and aims at the financial fraud. The countermeasures put forward in this paper are also easy to operate and innovative, aiming at the three aspects of enterprises, intermediary organizations and regulatory agencies, and aiming at enterprises to weaken the rights of large shareholders, and to draw a clear line between local governments and local enterprises. To introduce the independent director system, to strengthen the professional ethics education of the sponsor, to break off the employment relationship between the accounting firm and the enterprise, and to increase the punishment for the regulatory department. Improve the new three-board delisting system countermeasures.
【學(xué)位授予單位】：江西財(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)】：F324;F302.6

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 劉琳;李江濤;;信息失真的經(jīng)濟(jì)學(xué)分析及對(duì)企業(yè)上市退市影響[J];廣東技術(shù)師范學(xué)院學(xué)報(bào);2015年04期

2 孫雯;;公司內(nèi)部治理結(jié)構(gòu)中的會(huì)計(jì)信息披露問(wèn)題及對(duì)策研究[J];中國(guó)管理信息化;2015年08期

3 王曉彤;;信息質(zhì)量的提升與會(huì)計(jì)執(zhí)業(yè)環(huán)境[J];現(xiàn)代情報(bào);2015年04期

4 高官長(zhǎng);;淺談我國(guó)會(huì)計(jì)造假的原因及對(duì)策分析[J];財(cái)經(jīng)界(學(xué)術(shù)版);2015年07期

5 簡(jiǎn)旭;;我國(guó)會(huì)計(jì)社會(huì)責(zé)任的缺失與對(duì)策[J];行政事業(yè)資產(chǎn)與財(cái)務(wù);2015年07期

6 唐莉莉;;論企業(yè)如何加強(qiáng)會(huì)計(jì)信息真實(shí)性[J];中外企業(yè)家;2015年04期

7 何一堅(jiān);;我國(guó)上市公司會(huì)計(jì)信息造假的新態(tài)勢(shì)及治理建議[J];市場(chǎng)論壇;2015年01期

8 曹靖廉;;淺談財(cái)務(wù)造假的原因和手段[J];時(shí)代金融;2014年02期

9 鄭賢龍;;淺析IPO財(cái)務(wù)造假動(dòng)因、手段及防范對(duì)策[J];商業(yè)會(huì)計(jì);2013年17期

10 劉燕;;從財(cái)務(wù)造假到會(huì)計(jì)爭(zhēng)議——我國(guó)證券市場(chǎng)中上市公司財(cái)務(wù)信息監(jiān)管的新視域[J];證券法苑;2012年02期

相關(guān)碩士學(xué)位論文 前5條

1 范秋如;IPO財(cái)務(wù)造假治理研究[D];首都經(jīng)濟(jì)貿(mào)易大學(xué);2014年

2 李海麗;勝景山河IPO財(cái)務(wù)造假案例分析研究[D];蘭州大學(xué);2013年

3 陳爽;我國(guó)上市公司財(cái)務(wù)造假案例研究[D];對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué);2006年

4 薛雙貴;延邊人參產(chǎn)業(yè)發(fā)展對(duì)策及研究[D];延邊大學(xué);2006年

5 董淑蘭;美國(guó)系列財(cái)務(wù)造假案的分析及對(duì)我國(guó)的啟示[D];東北林業(yè)大學(xué);2004年

，

本文編號(hào)：1977060