【摘要】：最近幾年,我國(guó)資本市場(chǎng)經(jīng)過持續(xù)變革,市場(chǎng)規(guī)模不斷擴(kuò)展,股市成為了大眾理財(cái)?shù)闹饕乐?眾多企業(yè)為謀求更好發(fā)展進(jìn)而選擇公司上市。因此,如何維護(hù)好資本市場(chǎng)的良好秩序,儼然成為中國(guó)市場(chǎng)經(jīng)濟(jì)健康有序發(fā)展的重要課題。但是,在中國(guó)的資本市場(chǎng)上,財(cái)務(wù)舞弊的現(xiàn)象層出不窮,其手段也隨著市場(chǎng)環(huán)境的變化和政府監(jiān)管力度的加強(qiáng)而不斷翻新。近年來,上市公司財(cái)務(wù)造假前赴后繼,相繼發(fā)生了紫鑫藥業(yè)、天能科技、綠大地、萬福生科等一連串重大財(cái)務(wù)舞弊案件。一旦企業(yè)財(cái)務(wù)出現(xiàn)造假現(xiàn)象,將對(duì)資本市場(chǎng)的發(fā)展與運(yùn)行帶來極大影響,同時(shí)給眾多投資者帶來金錢上的損失,政府監(jiān)管機(jī)構(gòu)已經(jīng)意識(shí)到這一問題的嚴(yán)重性,為避開財(cái)務(wù)風(fēng)險(xiǎn)、避免出現(xiàn)經(jīng)濟(jì)誤導(dǎo)現(xiàn)象、維護(hù)穩(wěn)定的市場(chǎng)秩序和動(dòng)向、重視并治理財(cái)務(wù)舞弊刻不容緩。舞弊三角理論中講到,如果企業(yè)想要進(jìn)行財(cái)務(wù)舞弊,必須擁有三類必要因素,首先是壓力,再者是機(jī)會(huì),最后是自我合理化,三者缺一不可。以此為思路,在解決財(cái)務(wù)舞弊類問題時(shí),可從這幾種因素角度切入,從根源減少甚至避免舞弊現(xiàn)象的發(fā)生。本文中,筆者以“舞弊三因素”為立腳點(diǎn)進(jìn)行闡述,選取KZ上市公司為研究對(duì)象,通過三角理論對(duì)具體事件進(jìn)行解析,以壓力、機(jī)會(huì)和借口出發(fā),將財(cái)務(wù)舞弊的緣由、影響及治理手段進(jìn)行深刻探討,進(jìn)而探究公司舞弊的動(dòng)機(jī)以及其所帶來的一系列后果,依托我國(guó)當(dāng)前的國(guó)情和復(fù)雜的經(jīng)濟(jì)環(huán)境為背景,針對(duì)財(cái)務(wù)舞弊行為提出相關(guān)設(shè)想和防范措施,旨在將財(cái)務(wù)舞弊的行為扼殺在搖籃里,切實(shí)讓企業(yè)不斷減少財(cái)務(wù)成本支出,有效提升企業(yè)利潤(rùn)。
[Abstract]:In recent years, the capital market of our country has been continuously changed, the market scale has been expanding constantly, the stock market has become one of the main channels of public finance, and many enterprises choose to go public in order to seek for better development. Therefore, how to maintain a good order of the capital market has become an important subject for the healthy and orderly development of China's market economy. However, in China's capital market, the phenomenon of financial fraud emerges endlessly, and its means are constantly renovated with the changes of market environment and the strengthening of government supervision. In recent years, financial fraud of listed companies has been followed by a series of major financial fraud cases, such as Zixin Pharmaceutical, Tianeng Science and Technology, Green Earth, Wanfusheng Branch and so on. Once corporate financial fraud appears, it will have a great impact on the development and operation of the capital market, and at the same time bring many investors money losses. Government regulators have realized the seriousness of this problem, in order to avoid financial risks. Avoid the phenomenon of economic misinformation, maintain stable market order and trend, pay attention to and control financial fraud is urgent. In the theory of fraud triangle, if an enterprise wants to commit financial fraud, it must have three necessary factors, first of all, pressure, third, opportunity, and finally, self-rationalization, all of which are indispensable. Taking this as the train of thought, we can solve the problem of financial fraud from the angle of these factors, and reduce or even avoid the occurrence of fraud from the root. In this paper, the author takes "three factors of fraud" as the starting point, selects KZ listed companies as the research object, analyzes the specific events through the triangle theory, sets out the reasons of financial fraud with pressure, opportunities and excuses. The influence and governance means are deeply discussed, and then the motive and a series of consequences of corporate fraud are explored. The background is based on the current situation of our country and the complex economic environment. Aiming at the financial fraud, this paper puts forward some related ideas and preventive measures, aiming at killing the financial fraud in the cradle, making the enterprise reduce the expenditure of financial cost and effectively enhance the profit of the enterprise.
【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)】：F406.7;F426.72

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本文編號(hào)：2268632