【摘要】：上市公司的財(cái)務(wù)舞弊問題是全球性的焦點(diǎn)問題,即使中國證券市場在過去20多年的發(fā)展中,取得了矚目的成績,但依舊避免不了財(cái)務(wù)舞弊問題。信息的不對稱、監(jiān)管力度不夠、企業(yè)內(nèi)部控制失效等原因都會(huì)導(dǎo)致財(cái)務(wù)舞弊,許多上市公司為符合某些特定的要求,而屢屢挑戰(zhàn)法律底線,運(yùn)用非法的手段獲取不正當(dāng)利益。這種行為不僅阻礙了企業(yè)的長遠(yuǎn)發(fā)展,還嚴(yán)重破壞著資本市場正常運(yùn)轉(zhuǎn)的秩序,影響股民們的信心。因此,分析會(huì)計(jì)舞弊產(chǎn)生的原因、運(yùn)用的主要手段以及如何防治企業(yè)財(cái)務(wù)舞弊是資本市場亟需解決的現(xiàn)實(shí)問題。本文選取了 SZJQ通訊企業(yè)財(cái)務(wù)舞弊案例,通過研讀國內(nèi)外相關(guān)文獻(xiàn),闡述本文研究的背景以及意義,并概括文章所要研究的內(nèi)容、采用方法與創(chuàng)新之處。SZJQ通訊企業(yè)不同于我們之前所悉知的綠大地、萬福生科、等傳統(tǒng)企業(yè),這些傳統(tǒng)企業(yè)會(huì)因?yàn)樾畔⒓夹g(shù)等高科技發(fā)展使得主營業(yè)務(wù)受到?jīng)_擊而造成企業(yè)營運(yùn)壓力。SZJQ通訊公司作為新興的通訊行業(yè)發(fā)展?jié)摿薮?但在利益和誘惑面前也毫不猶豫的選擇了玩弄財(cái)務(wù)數(shù)據(jù)。全文主要分為四個(gè)部分。第一部分,緒論。主要介紹了本文的選題背景和意義、研究的內(nèi)容和主要方法,國內(nèi)外發(fā)展?fàn)顩r。第二部分,案例描述。主要介紹了 SZJQ通訊企業(yè)的基本情況,并運(yùn)用案例的形式描述企業(yè)進(jìn)行財(cái)務(wù)舞弊所運(yùn)用的手段。第三部分,案例分析。首先對一些基本的財(cái)務(wù)舞弊理論做簡短介紹,其次揭示企業(yè)進(jìn)行財(cái)務(wù)舞弊所暗含的問題,最后分析這些問題存在的原因。第四部分,啟示與建議。從企業(yè)的財(cái)務(wù)舞弊案例中得到啟示,并且結(jié)合財(cái)務(wù)管理和會(huì)計(jì)理論提出了相關(guān)的建議。
[Abstract]:The problem of financial fraud of listed companies is a global focus. Although China's securities market has made remarkable achievements in the past 20 years, it still can not avoid the problem of financial fraud. Asymmetric information, insufficient supervision and ineffective internal control of enterprises will lead to financial fraud. In order to meet certain specific requirements, many listed companies repeatedly challenge the bottom line of the law and use illegal means to obtain improper benefits. This behavior not only hinders the long-term development of enterprises, but also seriously undermines the order of normal operation of capital market and the confidence of shareholders. Therefore, the analysis of the causes of accounting fraud, the main means used and how to prevent and cure the financial fraud are the practical problems that need to be solved in the capital market. This article selects the SZJQ communication enterprise financial fraud case, through the study domestic and foreign related literature, elaborated this article research background and the significance, and summarizes the article to study the content, The adoption of methods and innovations. SZJQ communication enterprises are different from the traditional enterprises known to us, such as Green Earth, Wan Fusheng Branch, and other traditional enterprises. These traditional enterprises will suffer from the impact on their main business as a result of the development of high technology, such as information technology, resulting in great potential for the development of SZJQ communications companies as a new telecommunications industry. But in the face of profit and temptation also did not hesitate to play with the financial data. The full text is divided into four parts. The first part, introduction. This paper mainly introduces the background and significance of this topic, research content and main methods, domestic and foreign development. The second part, case description. This paper mainly introduces the basic situation of SZJQ communication enterprises, and describes the means of financial fraud by case study. The third part, case analysis. Firstly, some basic theories of financial fraud are briefly introduced, then the problems implied by financial fraud in enterprises are revealed, and the reasons for these problems are analyzed. The fourth part, enlightenment and suggestion. This paper draws inspiration from the financial fraud cases of enterprises and puts forward some suggestions combined with the theory of financial management and accounting.
【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】：F626.115

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