【摘要】：隨著我國資本市場發(fā)展的20多年以來,財(cái)務(wù)造假問題一直困擾著各方利益相關(guān)者,綠大地和萬福生科的財(cái)務(wù)舞弊案轟動了證券市場,不僅如此,證監(jiān)會每年至少都要對數(shù)十家涉嫌財(cái)務(wù)造假的上市公司展開立案調(diào)查。上市公司財(cái)務(wù)舞弊給社會造成了非常惡劣的影響。一方面,會計(jì)事務(wù)由于審計(jì)風(fēng)險(xiǎn)加大而陷入了職業(yè)困境,政府監(jiān)管部門由于審計(jì)訴訟案例增多而公信力受損。另一方面,財(cái)務(wù)舞弊的頻繁發(fā)生也使得眾多投資者和債權(quán)人對企業(yè)財(cái)務(wù)報(bào)告發(fā)布信息的真實(shí)性和可靠性產(chǎn)生了質(zhì)疑,使企業(yè)自身和會計(jì)從業(yè)者的職業(yè)形象大大受損。因此,對于監(jiān)管部門、上市公司和注冊會計(jì)師而言,有效的防范財(cái)務(wù)舞弊的發(fā)生,避免更多更嚴(yán)重的經(jīng)濟(jì)損失迫在眉睫。2015年6月GK股份有限公司涉嫌財(cái)務(wù)舞弊,證監(jiān)會涉入對公司展開調(diào)查,公司由此開始暫停上市并進(jìn)行自查調(diào)整。這一自查長達(dá)六個(gè)月,直到GK于2016年1月發(fā)布了一份承認(rèn)財(cái)務(wù)舞弊的報(bào)告。分析GK公司財(cái)務(wù)舞弊的成因有助于監(jiān)管部門、其他企業(yè)和審計(jì)事務(wù)所加以借鑒。對股票市場的健康發(fā)展也有積極的意義。本文運(yùn)用財(cái)務(wù)會計(jì)、審計(jì)理論與實(shí)務(wù)和財(cái)務(wù)管理等方面的理論知識,結(jié)合財(cái)務(wù)舞弊相關(guān)理論與具體地分析了上市公司財(cái)務(wù)舞弊案例。本文主體內(nèi)容,首先是緒論,從GK財(cái)務(wù)舞弊案件入手來展開本文的研究背景及研究意義分析。其次,對GK股份有限公司財(cái)務(wù)舞弊案件進(jìn)行簡單回顧并進(jìn)行描述。再次,總結(jié)了財(cái)務(wù)舞弊理論。然后,結(jié)合GK的實(shí)際情況,揭示了財(cái)務(wù)舞弊在實(shí)際操作中的應(yīng)用,并根據(jù)舞弊風(fēng)險(xiǎn)因子理論,分析了財(cái)務(wù)舞弊的成因。最后,通過對財(cái)務(wù)舞弊手段和動因的分析,得出治理財(cái)務(wù)舞弊的對策,提出了針對企業(yè)自身、會計(jì)師事務(wù)所及相關(guān)監(jiān)管部門對財(cái)務(wù)舞弊的管理建議。希望通過本文的分析和提出的對策能夠給市場中其他企業(yè)的發(fā)展起到正向引領(lǐng)作用,減少財(cái)務(wù)舞弊事件的發(fā)生,為保持市場環(huán)境穩(wěn)定起到積極作用。
[Abstract]:With the development of China's capital market for more than 20 years, the problem of financial fraud has been plaguing the stakeholders of all parties. The financial fraud cases of Green Land and Wanfusheng have caused a stir in the securities market, not only that, At least dozens of listed companies suspected of financial fraud will be investigated each year by the Securities Regulatory Commission. Financial fraud of listed companies has caused a very bad impact on the society. On the one hand, accounting affairs fall into professional dilemma because of the increase of audit risk, and the credibility of the government supervision department is damaged because of the increase of audit litigation cases. On the other hand, the frequent occurrence of financial fraud also causes many investors and creditors to question the authenticity and reliability of the information issued by the financial report of the enterprise, which greatly damages the professional image of the enterprise itself and the accounting practitioner. Therefore, for the regulatory authorities, listed companies and certified public accountants, the effective prevention of financial fraud, to avoid more serious economic losses is imminent. In June 2015, GK Co., Ltd. was suspected of financial fraud, Securities Regulatory Commission involved in the investigation of the company, the company began to suspend listing and self-check adjustment. The self-examination lasted six months until the GK released a report in January 2016 that admitted financial fraud. An analysis of the causes of financial fraud in GK helps regulators, other enterprises and audit firms to draw lessons from it. To the stock market healthy development also has the positive significance. Based on the theoretical knowledge of financial accounting, auditing theory and practice and financial management, this paper analyzes the financial fraud cases of listed companies in combination with the related theories of financial fraud. The main content of this paper, first is the introduction, starting from the GK financial fraud case to carry out the research background and research significance analysis. Secondly, the financial fraud case of GK Co., Ltd. is briefly reviewed and described. Thirdly, it summarizes the theory of financial fraud. Then, combining with the actual situation of GK, this paper reveals the application of financial fraud in practical operation, and analyzes the causes of financial fraud according to the theory of fraud risk factor. Finally, through the analysis of the means and causes of financial fraud, the countermeasures to control financial fraud are obtained, and suggestions for the management of financial fraud by enterprises themselves, accounting firms and relevant regulatory departments are put forward. It is hoped that through the analysis and countermeasures proposed in this paper, the development of other enterprises in the market can play a positive leading role, reduce the occurrence of financial fraud, and play a positive role in maintaining the stability of the market environment.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F406.7;F426.6

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