本文選題：創(chuàng)業(yè)板　切入點(diǎn)：財(cái)務(wù)欺詐　出處：《江西財(cái)經(jīng)大學(xué)》2014年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：在2009年10月23日,隨著28家公司成功上市,我國(guó)醞釀了多年的創(chuàng)業(yè)板板市場(chǎng)正式開(kāi)板。我國(guó)對(duì)創(chuàng)業(yè)板的定位是一個(gè)并行于主板市場(chǎng)的融資市場(chǎng),創(chuàng)業(yè)板市場(chǎng)主要是面對(duì)那些成立時(shí)間較短、規(guī)模較小,但是成長(zhǎng)性強(qiáng)、盈利前景好的高科技產(chǎn)業(yè)企業(yè)。但是,隨著我國(guó)證券市場(chǎng)的快速發(fā)展,上市公司逐漸暴露出越來(lái)越多的問(wèn)題,其中就包括財(cái)務(wù)欺詐現(xiàn)象,而且,使用的手段也越來(lái)越復(fù)雜化、隱蔽化,有的甚至出現(xiàn)了合謀舞弊的現(xiàn)象。如今,創(chuàng)業(yè)板上市公司財(cái)務(wù)欺詐事件的頻繁發(fā)生,會(huì)使得我國(guó)創(chuàng)業(yè)板市場(chǎng)誠(chéng)信的缺失及社會(huì)信用危機(jī)的存在,降低廣大投資者對(duì)創(chuàng)業(yè)板的投資熱情,并導(dǎo)致市場(chǎng)進(jìn)入低迷期。而低迷的市場(chǎng)又使眾多中小企業(yè)融資困難,企業(yè)發(fā)展缺乏資金支持,利潤(rùn)下降。為了吸引投資者,企業(yè)不得不進(jìn)行財(cái)務(wù)欺詐,最終形成一個(gè)惡性循環(huán)。如果不對(duì)創(chuàng)業(yè)板上市公司的財(cái)務(wù)欺詐行為嚴(yán)加防范,就無(wú)法規(guī)范上市公司質(zhì)量,必將影響我國(guó)新設(shè)創(chuàng)業(yè)板市場(chǎng)的持續(xù)穩(wěn)定發(fā)展。因此,對(duì)創(chuàng)業(yè)板上市公司財(cái)務(wù)欺詐行為的防范性研究具有一定實(shí)際意義。 基于以上所述的背景,本人在對(duì)主板市場(chǎng)財(cái)務(wù)欺詐行為的相關(guān)理論分析的基礎(chǔ)上并結(jié)合創(chuàng)業(yè)板自身的特點(diǎn),以制訂出有效的防范對(duì)策。本人以定性分析為主,定量分析為輔,在大量理論分析的基礎(chǔ)上,輔之于適當(dāng)?shù)膱D表及數(shù)據(jù),并以相關(guān)案例輔助說(shuō)明,對(duì)創(chuàng)業(yè)板上市公司財(cái)務(wù)欺詐進(jìn)行相關(guān)研究,從中合理提出防范上市公司財(cái)務(wù)欺詐的對(duì)策。按照此思路,本文除了引言部分,共分為四個(gè)部分。第一部分是對(duì)我國(guó)創(chuàng)業(yè)板上市公司財(cái)務(wù)欺詐行為的相關(guān)理論進(jìn)行分析。首先介紹了創(chuàng)業(yè)板上市公司的概念和特點(diǎn),發(fā)現(xiàn)與主板市場(chǎng)相比具有以下特點(diǎn)：創(chuàng)業(yè)板市場(chǎng)上市標(biāo)準(zhǔn)較為寬松,公司規(guī)模較小但投資價(jià)值比較高,公司市盈率較高,公司內(nèi)部股權(quán)高度集中從而導(dǎo)致相互制衡機(jī)制缺失,以及對(duì)創(chuàng)業(yè)板上市公司監(jiān)管突出保薦機(jī)構(gòu)的作用。其次,對(duì)財(cái)務(wù)欺詐的定義、手段及危害進(jìn)行闡述。最后提出創(chuàng)業(yè)板上市公司財(cái)務(wù)欺詐的理論基礎(chǔ),分別為信息不對(duì)此理論、內(nèi)部人控制理論和有限理性理論。 第二部分闡述創(chuàng)業(yè)板上市公司財(cái)務(wù)欺詐的動(dòng)因分析。本章對(duì)我國(guó)創(chuàng)業(yè)板上市公司財(cái)務(wù)欺詐的動(dòng)機(jī)及其得以成功實(shí)施的原因進(jìn)行了詳細(xì)分析。首先站在創(chuàng)業(yè)板上市公司角度闡述了其進(jìn)行財(cái)務(wù)欺詐的動(dòng)機(jī),主要包括維持上市前的過(guò)度包裝、地方政府的政績(jī)偏好、維持高市盈率,吸引投資者、避免退市以及控制人個(gè)人利益驅(qū)動(dòng)。接著敘述了創(chuàng)業(yè)板上市公司存在財(cái)務(wù)欺詐的原因分析,從內(nèi)部來(lái)說(shuō)主要是公司內(nèi)部治理制度不完善；從外部來(lái)說(shuō),主要是涉及到發(fā)審委、保薦機(jī)構(gòu)、審計(jì)機(jī)構(gòu)、政府相關(guān)監(jiān)管部門(mén),詳細(xì)來(lái)說(shuō)即發(fā)審委獨(dú)立性欠缺,審核質(zhì)量不高,保薦機(jī)構(gòu)的保薦和持續(xù)監(jiān)督執(zhí)行不力,與審計(jì)機(jī)構(gòu)“合謀舞弊”,政府監(jiān)管及投資引導(dǎo)不力,財(cái)務(wù)欺詐違法成本低廉。 第三部分對(duì)創(chuàng)業(yè)板造假性質(zhì)十分惡劣的萬(wàn)福生科案例進(jìn)行了詳細(xì)地分析,發(fā)現(xiàn)該公司主要是運(yùn)用了虛增資產(chǎn)、偽造銀行單據(jù)、虛增大額交易、未披露重要信息及虛構(gòu)繁榮現(xiàn)象的手段進(jìn)行財(cái)務(wù)欺詐,欺騙了廣大的投資者。同時(shí),并提出了相關(guān)啟示,即改善家族企業(yè)內(nèi)部人控制的嚴(yán)重現(xiàn)象；保薦機(jī)構(gòu)應(yīng)積極履行持續(xù)監(jiān)督責(zé)任；審計(jì)機(jī)構(gòu)應(yīng)加強(qiáng)履行審慎性職責(zé)；克服地方保護(hù)主義；加大對(duì)相關(guān)人員的違規(guī)成本。 第四部分針對(duì)于原因分析及萬(wàn)福生科案例的啟示對(duì)我國(guó)創(chuàng)業(yè)板財(cái)務(wù)欺詐提出防范性的對(duì)策。這些對(duì)策主要包括：一是健全創(chuàng)業(yè)板上市公司治理制度；二是改善創(chuàng)業(yè)板審核制度；三是完善保薦機(jī)構(gòu)監(jiān)督制度；四是加強(qiáng)對(duì)會(huì)計(jì)事務(wù)所的執(zhí)業(yè)管理；五是完善政府監(jiān)管及投資引導(dǎo)的機(jī)制；六是加大對(duì)財(cái)務(wù)欺詐行為處罰力度。 對(duì)于我國(guó)來(lái)說(shuō),由于成立時(shí)間較晚,創(chuàng)業(yè)板還只是個(gè)新鮮事物,與其配套的相關(guān)法律法規(guī)還不夠完善,對(duì)創(chuàng)業(yè)板財(cái)務(wù)欺詐的研究資料還不多。但是針對(duì)于創(chuàng)業(yè)板上市公司財(cái)務(wù)欺詐行為的研究對(duì)于我國(guó)而言是非常必要和迫切的,對(duì)改進(jìn)上市公司財(cái)務(wù)信息披露質(zhì)量,提高上市公司整體水平,維護(hù)證券市場(chǎng)正常運(yùn)行有重要的實(shí)踐意義。
[Abstract]:In October 23, 2009, with 28 companies successfully listed, China Brewing GEM board officially opened the market for many years. The orientation of our gem is a parallel to the motherboard market financing market, the GEM market is mainly the face of those who set up a short time, a smaller scale, but strong growth, earnings prospects the high-tech industry enterprises. However, with the rapid development of China's securities market, listed companies gradually exposed more and more problems, including financial fraud, and use the method becomes more and more complicated, hidden, and even the emergence of the collusion phenomenon. Nowadays, frequent financial fraud business the board of listed companies, the gem market integrity and the lack of China's social credit crisis, to reduce the gem investment enthusiasm of investors, and lead the market into a downturn But the downturn in the market. The large number of small and medium enterprises financing difficulties, lack of funds to support the development of enterprises, profits decline. In order to attract investors, companies have to carry out financial fraud, eventually forming a vicious spiral. If financial fraud not GEM listed companies with strict precautions, is unable to regulate the quality of listed companies, will affect our country sustained and stable development of the new gem market. Therefore, has a certain practical significance to study the prevention of financial fraud of listed companies on the gem.
The above is based on the background, I analyze based on the relevant theories of financial fraud on the motherboard market, combined with the characteristics of the gem itself, to formulate effective preventive measures. I mainly use qualitative analysis, quantitative analysis, based on a large number of theoretical analysis, complemented by appropriate charts and data, and to relevant case example, the GEM listed company's financial fraud related research, puts forward some measures to prevent the financial fraud of listed companies from the reasonable. According to this idea, in addition to the introduction, is divided into four parts. The first part is the analysis of the related theory of financial fraud of listed company. First introduced the concept and characteristics of GEM listed companies, compared with the motherboard market has the following characteristics: the gem listing standards more relaxed, but smaller scale company The value of the investment is relatively high, the company's price earnings ratio is higher, resulting in highly concentrated corporate ownership balancing mechanism is missing, and the role of the GEM listed company supervision prominent sponsor. Secondly, the definition of financial fraud, means and harm are discussed. Finally the theoretical basis of financial fraud of listed companies on the gem, respectively. This information is not theory, internal control theory and the theory of limited rationality.
The second part analyzes the GEM listed companies financial fraud motivation. This chapter on China's GEM listed company's financial fraud motivation and its successful reason are analyzed in detail. The first companies listed on GEM perspective the motivation of financial fraud, mainly including the maintenance of excessive packaging before the listing, the performance of local government preference, maintain high earnings, attract investors, to avoid delisting and drive controller personal interests. Then describes the analysis of the causes of financial fraud of GEM listed companies, mainly from the internal corporate governance system is not perfect; from the outside, mainly related to the IEC, sponsor, audit the government agencies, the relevant regulatory authorities, in particular the fashenwei lack of independence, the audit quality is not high, the sponsor of the sponsor and continuous supervision and enforcement, trial The agency "conspiracy", government supervision and investment guidance is poor, financial fraud is low cost.
The third part of the gem fraud hail Health Branch case nature of the very poor in detail, found that the company is the main use of the inflated assets, inflated forged bank documents, large transactions, non disclosure of important information and fictitious prosperity phenomenon means of financial fraud, deceive investors. At the same time, and put forward the enlightenment, that is to improve the serious phenomenon of family enterprise internal control; the sponsor should actively perform continuous supervision responsibilities; audit institutions should strengthen its Prudential responsibilities; to overcome local protectionism; increase the illegal cost of relevant personnel.
The fourth part for the analysis of the causes and Edmond branch case and put forward the inspiration of preventive measures on GEM financial fraud in China. These countermeasures include: one is to perfect the governance system of GEM listed companies; the two is to improve the gem audit system; the three is to improve the sponsor supervision system; the four is to strengthen the management of accounting practice firm; the five is to improve the mechanism of government regulation and investment guidance; six is to increase the penalties for financial fraud.
For our country, because of the establishment of late, the gem is just a fresh thing, matched with the relevant laws and regulations is still not perfect, is not enough to study information on GEM fraud. But the studies on the GEM listed company's financial fraud is very necessary and urgent for our country to. To improve the quality of financial information disclosure of listed companies, improve the overall level of listed companies, the stock market to maintain the normal operation has important practical significance.

【學(xué)位授予單位】：江西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F832.51;F275

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