本文選題：財(cái)務(wù)舞弊　切入點(diǎn)：上市公司　出處：《遼寧大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：上市公司財(cái)務(wù)造假嚴(yán)重?cái)_亂了證券市場(chǎng)的交易秩序,國(guó)際上財(cái)務(wù)造假案件屢見不鮮,國(guó)內(nèi)近幾年也陸續(xù)披露不少上市公司造假案件,例如康美藥業(yè)、長(zhǎng)虹公司、康華農(nóng)業(yè)等等,這些案件擾亂了正常的市場(chǎng)交易秩序,給公司的聲譽(yù)造成不利影響,更使廣大投資者蒙受巨大的財(cái)務(wù)損失。財(cái)務(wù)報(bào)表成為造假重災(zāi)區(qū),許多公司或是為了大股東的私利,或是為了 IPO上市集資,不擇手段,無視法律,發(fā)布載有虛假信息的財(cái)務(wù)報(bào)表,堂而皇之的公開發(fā)行股票進(jìn)行上市交易。欣泰電氣在其IPO過程中就采取了財(cái)務(wù)舞弊手段實(shí)現(xiàn)了上市目的,從整個(gè)造假案件中,可以看出無論從上市公司、中介機(jī)構(gòu)或是監(jiān)管機(jī)構(gòu)等角度,都存在諸多問題值得反思。本文以欣泰電氣財(cái)務(wù)造假退市為例,運(yùn)用了案例分析法、文獻(xiàn)資料法、比較研究法等多種方法,并結(jié)合各種理論知識(shí)分析了欣泰電氣IPO過程中的舞弊行為,在分析過程中,不僅詳細(xì)分析了舞弊手段,找出舞弊原因,同時(shí),有針對(duì)性的提出舞弊防范對(duì)策。全文寫作分為四個(gè)部分。第一部分,緒論。介紹了欣泰電氣案例分析的研究背景、研究目的及意義,闡述了本文采用的研究方法和主要內(nèi)容。第二部分,案例描述,首先,對(duì)丹東欣泰電氣股份有限公司的經(jīng)營(yíng)情況進(jìn)行了介紹,描述了上市經(jīng)歷,并對(duì)欣泰電氣舞弊受證監(jiān)會(huì)處罰的情況進(jìn)行了闡述。其次介紹了欣泰電氣的舞弊手段,包括:虛減應(yīng)收賬款、虛增利潤(rùn)、侵占上市公司資產(chǎn)、外部審計(jì)未勤勉盡責(zé)、信息披露不完整。第三部分,案例分析,首先,介紹了分析欣泰電氣財(cái)務(wù)舞弊的理論依據(jù),包括財(cái)務(wù)舞弊的內(nèi)涵、財(cái)務(wù)舞弊的動(dòng)因、財(cái)務(wù)舞弊的治理方式。其次,系統(tǒng)分析了欣泰電氣舞弊的原因,包括內(nèi)部治理結(jié)構(gòu)的問題、內(nèi)部控制機(jī)制設(shè)計(jì)環(huán)節(jié)存在的問題、會(huì)計(jì)基礎(chǔ)工作的規(guī)范性存在的問題、政府監(jiān)管流于形式的弊端和中介機(jī)構(gòu)未勤勉盡責(zé)導(dǎo)致的后果。另外,描述了財(cái)務(wù)舞弊對(duì)公司、中介機(jī)構(gòu)和投資者的不良影響。第四部分,案例結(jié)論與啟示,對(duì)丹東欣泰電氣股份有限公司IPO造假案例進(jìn)行了反思并得出結(jié)論。從完善公司治理結(jié)構(gòu)、完善上市公司內(nèi)部控制、加強(qiáng)政府監(jiān)管力度、提高外部審計(jì)質(zhì)量、對(duì)投資者的啟示等方面分析了欣泰電氣的啟示作用并提出建議。
[Abstract]:Financial fraud of listed companies has seriously disturbed the trading order of the securities market. International financial fraud cases are common. In recent years, domestic companies have also disclosed many cases of fraud by listed companies, such as Kangmei Pharmaceutical, Changhong Company, Kanghua Agriculture, and so on. These cases have disrupted the normal order of market transactions, adversely affected the reputation of the company and made the vast number of investors suffer huge financial losses. The financial statements have become a disaster area for fraud, and many companies or for the private interests of major shareholders, Or to raise money for the IPO listing, by any means, regardless of the law, to publish financial statements containing false information, Xintai Electric, in its IPO process, adopted financial fraud to achieve the purpose of the listing. From the whole fraud case, we can see whether it is from the listed company, From the perspective of intermediary organizations or regulatory agencies, there are many problems worth reflecting on. This paper takes Xintai Electric Financial fraud and delisting as an example, using case analysis method, literature method, comparative research method and other methods. And combined with various theoretical knowledge to analyze the fraud in the process of Xintai Electric IPO, in the process of analysis, not only detailed analysis of the means of fraud, to find out the reasons for fraud, at the same time, The thesis is divided into four parts: the first part, the introduction. It introduces the research background, purpose and significance of Xintai Electric case analysis. The second part, case description, first, the introduction of Dandong Xintai Electric Co., Ltd., the listed experience. Secondly, it introduces the fraud methods of Xintai Electric, including: reducing accounts receivable, increasing profits, encroaching on the assets of listed companies, and the external audit is not diligent and due diligence. The third part, case study, introduces the theoretical basis of financial fraud in Xintai Electric, including the connotation of financial fraud, the cause of financial fraud, the governance of financial fraud. This paper systematically analyzes the causes of fraud in Xintai Electric, including the problems in the internal governance structure, the problems existing in the design of internal control mechanism, the normative problems in the basic work of accounting, In addition, the paper describes the adverse effects of financial fraud on companies, intermediaries and investors. Part 4th, case conclusions and revelations. This paper reflects on the case of IPO fraud in Dandong Xintai Electric Co., Ltd., and draws a conclusion from perfecting the corporate governance structure, perfecting the internal control of listed companies, strengthening government supervision and improving the quality of external audit. The enlightening effect of Xintai Electric is analyzed and some suggestions are put forward.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.6;F406.7;F832.51

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