本文關(guān)鍵詞： 南紡股份 財務(wù)造假 反應(yīng)影響 研究　出處：《上海交通大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：在銀廣夏、藍(lán)田股份等一些上市公司財務(wù)造假案例相繼曝光以后,財務(wù)造假在中國證券市場上仍是一個普遍現(xiàn)象。尤其是近年來,上市公司財務(wù)造假手段呈現(xiàn)高系統(tǒng)性、高技術(shù)性和高專業(yè)性特點(diǎn),一些查處曝光的財務(wù)造假案件涉案金額大、期間長,嚴(yán)重?fù)p害了廣大投資者利益,我國資本市場健康發(fā)展也受到嚴(yán)重影響。2014年5月17日,隸屬江蘇省國資委的南京紡織品進(jìn)出口股份有限公司(以下簡稱“南紡股份”)長達(dá)5年的財務(wù)造假事實(shí)正式曝光,并因財務(wù)造假跨期長、金額大成為近十年我國國有上市公司財務(wù)造假第一股。本文從上市公司財務(wù)造假基礎(chǔ)理論和我國上市公司監(jiān)管體系入手,運(yùn)用統(tǒng)計歸納、行業(yè)對比、趨勢比較、因素分析等分析方法,重點(diǎn)分析南紡股份財務(wù)指標(biāo)的異常,驗(yàn)證其財務(wù)造假事實(shí),并分析其財務(wù)造假帶來的市場反應(yīng)和影響。經(jīng)分析發(fā)現(xiàn),在面臨行業(yè)不景氣、公司業(yè)績下滑等客觀環(huán)境和應(yīng)對業(yè)績考核、利益輸送需求等主觀動機(jī)下,南紡股份通過虛構(gòu)轉(zhuǎn)口貿(mào)易、少確認(rèn)營業(yè)成本、虛增應(yīng)收賬款等方式達(dá)到虛增營業(yè)收入和營業(yè)利潤之目的,并通過處置優(yōu)質(zhì)子公司股權(quán)、騙取出口退稅等手段獲取非經(jīng)常性損益,從而裝飾財務(wù)報表。同時,財務(wù)造假事件的曝光也給其自身融資能力和資本市場股價走勢帶來了極其不利影響。為完善我國資本市場監(jiān)管體系,遏制我國上市公司財務(wù)造假越演越烈現(xiàn)象,本文還分別從上市公司的法人治理結(jié)構(gòu)和內(nèi)部控制、審計機(jī)構(gòu)、信息披露和退市制度以及上市公司的長期激勵機(jī)制等角度提出參考建議,為相關(guān)監(jiān)管部門制定政策提供參考。
[Abstract]:After the financial fraud cases of some listed companies such as Yin Guangxia and Lantian shares have been exposed, financial fraud is still a common phenomenon in China's securities market, especially in recent years. The means of financial fraud of listed companies are highly systematic, highly technical and highly professional. Some financial fraud cases involving large amount of money, long period of time, seriously damaged the interests of the majority of investors. The healthy development of China's capital market has also been seriously affected. May 17th 2014. Nanjing Textile Import and Export Co., Ltd. (hereinafter referred to as "Nanfang shares"), attached to the Jiangsu SASAC, officially exposed the fact of financial fraud for up to 5 years, and because of financial fraud, the period was long. This paper starts with the basic theory of financial fraud of listed companies and the supervision system of listed companies in China, using statistical induction, industry comparison and trend comparison. Factor analysis and other analysis methods, focusing on the analysis of the financial indicators of the South Textile abnormal, verify the fact of financial fraud, and analysis of its financial fraud brought about by the market reaction and impact. The analysis found that in the face of industry recession. Under subjective motives such as the objective environment such as company performance decline and response to performance appraisal, interest transmission demand, Nanfang shares through fictitious re-export trade, less recognition of operating costs. False increase in accounts receivable and other ways to achieve the purpose of false increase in operating income and operating profits, and through the disposal of high-quality subsidiary equity, export tax rebate and other means to obtain non-recurrent gains and losses, thereby decorating the financial statements. At the same time. The exposure of financial fraud has also brought its own financing ability and the trend of capital market stock prices extremely adverse effects. In order to improve our capital market regulatory system and curb the financial fraud of listed companies in China the phenomenon is becoming more and more intense. This article also from the listed company's corporate governance structure and internal control, audit institutions, information disclosure and delisting system, as well as the long-term incentive mechanism of listed companies and other aspects of the point of reference. To provide a reference for the relevant regulatory authorities to formulate policies.
【學(xué)位授予單位】：上海交通大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.81;F406.7

【共引文獻(xiàn)】

相關(guān)期刊論文 前1條

1 范書培;;會計政策選擇與盈余管理[J];市場研究;2015年02期

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本文編號：1490934