本文選題：IPO造假 + 財(cái)務(wù)造假手段��； 參考：《遼寧大學(xué)》2017年碩士論文

【摘要】：我國證券市場發(fā)展的20多年來,法律法規(guī)不斷完善,監(jiān)管機(jī)制越發(fā)健全,越來越多的企業(yè)加入證券市場,不斷為其注入生機(jī)活力。然而,由于我國證券市場是在不斷探索中謀求發(fā)展,因此諸多問題層出不窮,而危害最大、影響最深遠(yuǎn)的就是財(cái)務(wù)造假案件,銀廣夏、萬福生科、金亞科技等造假案頻頻被曝光,其中IIP0造假案件更是越來越多,IPO造假是企業(yè)有目的、有計(jì)劃、有組織的行為,它不僅影響企業(yè)自身的穩(wěn)健發(fā)展,而且擾亂了金融市場的經(jīng)濟(jì)秩序,嚴(yán)重影響資本市場的健康運(yùn)行。TN公司就是企圖通過IPO造假實(shí)現(xiàn)上市不法目的典型案例。本文立足于TN公司的實(shí)際情況,綜合運(yùn)用案例研究法、定性分析法、理論聯(lián)系實(shí)際等多種分析方法,并運(yùn)用財(cái)務(wù)管理和會(huì)計(jì)的一些理論知識(shí),深入地分析TN公司在各個(gè)環(huán)節(jié)之中存在的財(cái)務(wù)造假問題,對(duì)造假手段進(jìn)行分析,研究這些造假問題出現(xiàn)的根源。并針對(duì)這些造假手段給出一定的防范建議以及措施,防止再次出現(xiàn)這樣的造假事件。本文一共包括四個(gè)部分。第一部分是為緒論。緒論主要對(duì)本文的研究背景、研究目的和意義進(jìn)行了介紹,對(duì)本論文工作中所研究的主要內(nèi)容以及采用的相關(guān)研究方法進(jìn)行了總結(jié)。第二部分為案例描述部分。對(duì)TN公司的基本情況以及TN公司IPO造假案件始末進(jìn)行詳細(xì)介紹,同時(shí)描述TN公司在具體環(huán)節(jié)的造假事件。第三部分是案例分析。首先對(duì)案例分析過程中所使用到的相關(guān)理論知識(shí)進(jìn)行了描述,并利用理論知識(shí)對(duì)TN公司存在的多種造假行為進(jìn)行詳細(xì)分析,并探究TN公司IPO造假行為產(chǎn)生的根源。第四部分為啟示與建議部分。根據(jù)案例分析的結(jié)果進(jìn)行總結(jié),得出啟示,并從企業(yè)自身出發(fā),根據(jù)上述的原因分析給出合理性建議。
[Abstract]:With the development of securities market in China for more than 20 years, the laws and regulations have been improved and the supervision mechanism has become more and more perfect. More and more enterprises have joined the securities market and injected vitality into it. However, because the securities market in our country is seeking for development in the course of continuous exploration, many problems emerge one after another, and the most harmful and far-reaching ones are the cases of financial fraud. Cases of counterfeiting, such as Jinya Science and Technology, have been exposed frequently. Among them, more and more cases of counterfeiting by IIP0 are targeted, planned and organized acts of enterprises, which not only affect the steady development of enterprises themselves. Moreover, it disturbs the economic order of the financial market and seriously affects the healthy operation of the capital market. TN Company is a typical case of attempting to achieve the illegal purpose of listing through IPO fraud. Based on the actual situation of TN Company, this paper synthetically applies several analytical methods, such as case study method, qualitative analysis method, theory combined with practice, and makes use of some theoretical knowledge of financial management and accounting. This paper deeply analyzes the financial fraud problems in every link of TN Company, analyzes the means of counterfeiting, and studies the root causes of these fraud problems. Some suggestions and measures are put forward to prevent the occurrence of this kind of counterfeiting. This paper consists of four parts. The first part is the introduction. The introduction mainly introduces the research background, purpose and significance of this paper, and summarizes the main research contents and relevant research methods used in this paper. The second part is case description. This paper introduces the basic situation of TN company and the IPO fraud cases of TN company in detail, and describes the fraud incident of TN company in the concrete link at the same time. The third part is case analysis. Firstly, this paper describes the relevant theoretical knowledge used in the process of case analysis, and uses theoretical knowledge to analyze in detail the existence of a variety of counterfeiting behaviors in TN Company, and to explore the root causes of the IPO fraud behavior of TN Company. The fourth part is the enlightenment and suggestion part. According to the results of case analysis, the author draws inspiration and gives reasonable suggestions according to the above reasons.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F832.51;F426.61;F406.7

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本文編號(hào)：2017451