本文選題：違規(guī)動因 + 違規(guī)行為�。� 參考：《沈陽工業(yè)大學》2012年碩士論文

【摘要】：近年來，被披露的上市公司違規(guī)信息屢見不鮮，從2007年至2011年末被上海證券交易委員會、深圳證券交易委員會、中國證監(jiān)會、財政部查處的上市公司違規(guī)行為共計693起，這給資本市場、投資者以及國家和人民造成了巨大傷害和嚴重損失。因此，防范、制約上市公司違規(guī)行為對資本市場的健康發(fā)展、保護投資者利益意義重大。 本文首先在已有文獻對上市公司違規(guī)行為研究的基礎上進行深入分析，將違規(guī)行為具體劃分為四種：非公允關(guān)聯(lián)交易行為、內(nèi)幕交易行為、違規(guī)使用募集資金行為和財務舞弊行為。并對每一種上市違規(guī)行為下的具體內(nèi)容進行了深入的分析與研究。其次在對違規(guī)行為研究的基礎上，深入探討引發(fā)違規(guī)行為發(fā)生的動因，并將上市公司違規(guī)動因具體劃分為以下三種：大股東實現(xiàn)私有收益最大化動因、獲取及維持上市資格動因和獲取超額收益動因，，并對每一種違規(guī)動因產(chǎn)生的背景及特點進一步分析與研究。最后，利用對應分析法對2007年至2011年違規(guī)的上市公司違規(guī)行為與違規(guī)動因間的關(guān)系進行研究，研究表明：大股東為實現(xiàn)私有收益最大化侵占上市公司利益時主要使用非公允關(guān)聯(lián)交易行為；公司管理層基于獲取上市資格、避免ST、增發(fā)、配股等原因盈余管理時，主要使用財務舞弊行為以達到相關(guān)法律法規(guī)的要求；上市公司及其高級管理人員、內(nèi)部其他人員利用自身信息優(yōu)勢謀取上市公司利益時，主要通過內(nèi)幕交易行為來獲取更為直接的收益。 本文通過對上市違規(guī)行為與違規(guī)動因的關(guān)系進行研究，一方面為廣大投資者進一步理解上市公司違規(guī)行為特點及其發(fā)生動因提供依據(jù)，另一方面也對具有違規(guī)動因的上市公司的利益相關(guān)者起到一定的警示作用。
[Abstract]:In recent years, illegal information on listed companies has been frequently disclosed. From 2007 to the end of 2011, the Shanghai Securities and Exchange Commission, the Shenzhen Securities and Exchange Commission, the China Securities Regulatory Commission, and the Ministry of Finance investigated and dealt with a total of 693 violations by listed companies. This has caused enormous damage and serious losses to capital markets, investors, and countries and people. Therefore, it is of great significance to prevent and restrict the illegal behavior of listed companies to the healthy development of capital market and to protect the interests of investors. Firstly, based on the research of listed companies' violations, this paper divides them into four types: unfair related party trading, insider trading, and so on. Illegal use of fund-raising and financial fraud. And the specific content under each kind of listing violation behavior has carried on the thorough analysis and the research. Secondly, on the basis of the research on the illegal behavior, this paper probes into the cause of the violation, and divides the listed company's violation motivation into the following three kinds: the biggest shareholder realizes the maximization of the private income. The motivation of obtaining and maintaining listed qualification and obtaining excess return, and the background and characteristics of each kind of illegal motivation are further analyzed and studied. Finally, using the correspondence analysis method to study the relationship between the illegal behavior of listed companies from 2007 to 2011 and the motivation of violation. The research shows that: in order to realize the maximization of private income, the majority shareholders mainly use unfair related party transaction behavior, and the management of the company, based on obtaining listing qualification, avoiding STS, additional issuance, rights issue and other reasons, when earnings management, The main use of financial fraud to meet the requirements of relevant laws and regulations; listed companies and their senior management personnel, other personnel in the use of their own information advantages to seek the interests of listed companies, Mainly through insider trading behavior to obtain more direct income. Through the research on the relationship between the illegal behavior and the cause of the violation, this paper provides the basis for the investors to understand the characteristics of the illegal behavior of the listed company and the cause of the violation, on the one hand, On the other hand, it also serves as a warning to the stakeholders of listed companies.
【學位授予單位】：沈陽工業(yè)大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：F275;F832.51;F224

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