【摘要】：我國證券市場已經(jīng)探索發(fā)展了 20多年,如今已有數(shù)千家上市公司。伴隨著經(jīng)濟(jì)發(fā)展,我國證券市場相關(guān)法律與制度也越來越健全,不僅建立了全國統(tǒng)一的證券監(jiān)管體制,還帶動(dòng)了金融體制的改革與發(fā)展,加速社會(huì)轉(zhuǎn)型。雖然我國證券市場發(fā)展迅猛,但畢竟起步較晚,發(fā)展時(shí)間短,暴露出諸多問題。上市公司IPO造假、財(cái)務(wù)舞弊事件也是時(shí)有發(fā)生。從最初的深圳原野、紅光實(shí)業(yè)和銀廣夏財(cái)務(wù)造假案到最近的萬福生科、華銳風(fēng)電和金亞科技造假事件,大量財(cái)務(wù)造假舞弊案件暴露出來。這不僅會(huì)打擊廣大投資者的信心、降低資本市場活力,更是嚴(yán)重?cái)_亂正常經(jīng)濟(jì)秩序、公然挑釁政府權(quán)威。近年來,資本市場“并購重組”魔力顯現(xiàn),A股迎來并購重組熱潮。統(tǒng)計(jì)數(shù)據(jù)顯示,2013年至今近2000家上市公司發(fā)生或準(zhǔn)備進(jìn)行并購重組來借殼上市。借殼上市,就是一家資產(chǎn)雄厚且未上市的公司,通過收購、資產(chǎn)置換等方式獲得一家上市公司的控制權(quán)之后達(dá)到母公司上市的效果。中國證監(jiān)會(huì)曾發(fā)布《上市公司重大資產(chǎn)重組管理辦法》、《上市公司重大資產(chǎn)重組信息披露工作備忘錄第七號(hào)借殼上市的標(biāo)準(zhǔn)和條件》等有關(guān)規(guī)定規(guī)范借殼上市過程,雖說公司一上市就意味著要接受社會(huì)各界監(jiān)督,但為了募集更多資金,不乏自作聰明的企業(yè)通過違反法律法規(guī)、違背道德誠信的方式以身犯險(xiǎn),利用財(cái)務(wù)造假來粉飾業(yè)績,為投資者打造出一個(gè)又一個(gè)海市蜃樓。而這種行為嚴(yán)重影響了證券市場的健康發(fā)展,必須重拳出擊加以規(guī)制。KH公司是妄圖通過粉飾報(bào)表謀求借殼上市的典型代表,被稱為“第二個(gè)萬福生科”,2016年2月14日,中國證監(jiān)會(huì)對(duì)KH公司的財(cái)務(wù)造假行為做出嚴(yán)厲處罰,為我國證券市場敲響一記警鐘。本文深入剖析KH公司造假事件,主要分為四大部分,先是闡述了文章的研究背景以及研究目的與意義,總結(jié)研究內(nèi)容與方法。接下來對(duì)KH公司案例進(jìn)行描述,主要對(duì)KH公司及此次借殼上市的借殼方——BS股份有限公司進(jìn)行簡單介紹,再描述KH公司具體造假行為。第三部分主要對(duì)此次財(cái)務(wù)造假采用的手段進(jìn)行分析,并運(yùn)用GONE理論結(jié)合KH公司的具體情況分析此次造假事件的動(dòng)因。最后為啟示與建議,從KH公司案例分析中發(fā)現(xiàn)的問題及動(dòng)因出發(fā),提出針對(duì)性建議。
[Abstract]:China's securities market has explored and developed for more than 20 years, now there are thousands of listed companies. With the development of economy, the relevant laws and systems of China's securities market are becoming more and more perfect. It not only establishes a unified national securities regulatory system, but also promotes the reform and development of the financial system and accelerates the social transformation. Although the securities market of our country develops rapidly, but after all, it starts relatively late, the development time is short, exposed many problems. Listed companies IPO fraud, financial fraud is also happening from time to time. From the original Shenzhen Plains, Hongguang Industrial and Silver Guangxia financial fraud cases to the recent Wanfu Shengke, Sinovel wind power and Jinya science and technology fraud, a large number of financial fraud cases were exposed. This will not only damage the confidence of the majority of investors, reduce the vitality of the capital market, but also seriously disrupt the normal economic order, openly defy the authority of the government. In recent years, the capital market "M & A" magic appears, A-share usher in M & A boom. Statistics show that nearly 2000 listed companies in 2013 or are about to undertake mergers and acquisitions to go public through backdoor. Backdoor listing is a strong and unlisted company, through acquisition, asset exchange and other ways to obtain the control of a listed company to achieve the effect of the parent company listing. The CSRC has issued the measures for the Management of Major assets restructuring of listed companies, the working Memorandum on Information Disclosure of material assets reorganization of listed companies, and the criteria and conditions for backdoor listing, and other relevant provisions to regulate the process of backdoor listing. Although the listing of a company means accepting supervision from all walks of life, in order to raise more funds, many self-employed enterprises commit risks by violating laws and regulations, violating moral integrity, and using financial fraud to whitewash their performance. Create one mirage after another for investors. This behavior has seriously affected the healthy development of the securities market and must be heavily regulated. KH Company is a typical representative of trying to obtain a backdoor listing through whitewash statements, known as "the second Wanfusheng Branch," on February 14, 2016. China Securities Regulatory Commission (CSRC) severely penalizes the financial fraud of KH Company, which is a wake-up call for China's securities market. This paper deeply analyzes the fraud incident of KH Company, which is divided into four parts. Firstly, the research background, purpose and significance of the article are expounded, and the research contents and methods are summarized. Then it describes the case of KH, mainly introduces KH Company and BS Co., Ltd., which is listed in the backdoor, and then describes the counterfeiting behavior of KH Company. The third part mainly analyzes the means of this financial fraud, and uses GONE theory combined with the specific situation of KH company to analyze the cause of the fraud. Finally, in order to enlighten and suggest, from the KH company case analysis found the problem and motivation, put forward targeted suggestions.
【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;F324;F302.6

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