本文選題：財務(wù)舞弊　切入點：原因分析　出處：《山東農(nóng)業(yè)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：新三板市場,是相對于舊三板市場而言的,它服務(wù)于廣大中小企業(yè),并為中小企業(yè)提供股份轉(zhuǎn)讓服務(wù)和融資服務(wù)。作為場外發(fā)展的主要動力,新三板經(jīng)歷了異常艱難的市場制度建設(shè)、低迷冷清的市場交易,并于2006年和2009年進(jìn)行兩次改革,此后,又繼續(xù)實施了擴(kuò)容政策以及面向全國接收企業(yè)掛牌,最終守得云開,成為了場外市場發(fā)展的主力軍。實行擴(kuò)容以來,在新三板掛牌的企業(yè)數(shù)量持續(xù)增長,不斷刷新增長速度,使新三板市場的擴(kuò)張得以延伸、不斷深入發(fā)展,也使場外交易變得日漸繁榮。但新三板在不斷發(fā)展的同時,也逐漸暴露出一些問題,必須得到足夠重視。當(dāng)前,由于市場發(fā)展過快、企業(yè)魚龍混雜,新三板市場逐漸顯現(xiàn)出一些不足,而相關(guān)部門對新三板的監(jiān)管問題卻沒有妥善處理,因此造成了部分企業(yè)的違法違規(guī)現(xiàn)象。本文從我國新三板第一例財務(wù)舞弊案例入手,探究新三板企業(yè)參仙源的財務(wù)舞弊判定依據(jù),以及從內(nèi)部動因分析和外因分析來探索企業(yè)的舞弊原因,同時根據(jù)新三板的發(fā)展特點與現(xiàn)狀,得出企業(yè)的舞弊原因,其中,內(nèi)部動因有借口要素、機(jī)會要素以及壓力要素這三方面,而外部原因主要是信息披露制度不完善、監(jiān)管部門審查不力、中間機(jī)構(gòu)獨立性不強(qiáng)、法律處罰力度不強(qiáng)等方面。并借鑒和參考了其他國家在新三板市場監(jiān)管方面的優(yōu)秀做法,提出了對新三板財務(wù)舞弊案的一些建議,以此完善新三板市場,明確市場監(jiān)管機(jī)構(gòu)、完善法律法規(guī)、統(tǒng)一信息披露標(biāo)準(zhǔn)、建立合格投資者制度、完善市場準(zhǔn)入制度,建立常態(tài)化退出機(jī)制,完善公司內(nèi)部治理結(jié)構(gòu),提高管理者素質(zhì)。希望能夠強(qiáng)化各界對于新三板市場的認(rèn)識,推動我國新三板市場的良好發(fā)展,幫助中小企業(yè)發(fā)展,尤其是需要迫切融資的中小企業(yè)能夠健康持續(xù)的經(jīng)營,同時也保障資本市場的長遠(yuǎn)發(fā)展。
[Abstract]:The new third market, is compared with the old third market, it services in the vast number of small and medium-sized enterprises, to provide service and transfer of shares and financing services for small and medium-sized enterprises. As the main power off the development of the new board went through a very difficult market system construction, low cold market transactions, and in 2006 and 2009 two reform and since then, continued implementation of the expansion policy and the listing for the national enterprise receiving, eventually going, has become a major force in the development of the OTC market. The expansion since the continued growth in the number of new three listed companies, and constantly refresh the growth rate, the new three board market expansion can be extended, further development, also the OTC market becomes increasingly prosperous. But the new board in the development at the same time, it also gradually exposed some problems, we must get enough attention. At present, due to the rapid development of market, enterprise The new third market gradually dragons and fishes jumbled together, showed some deficiencies, but the relevant departments supervision problems of the three new board was not properly handled, thus causing the phenomenon of illegal enterprises. This paper from China's new board of the first cases of financial fraud cases of inquiry, three new board enterprise Shenxian source of financial fraud judgment, and analysis from the internal motivation and external analysis to explore the reasons of fraud of enterprises, at the same time, according to the features of the development and current situation of the new board, the corporate fraud, the internal motivation of the excuse factors, opportunity factors and pressure of these three factors, while the external reasons are the imperfect information disclosure system, regulatory review ineffective, intermediate institutional independence is not strong, the punishment of law is not strong and so on. And the reference of the best practices in the new third market supervision of other countries, put forward to the new board Some suggestions of financial fraud, in order to improve the new three board market, clear market regulators, improve laws and regulations, unified information disclosure standards, establish a system of qualified investors, improve market access system, the establishment of normal exit mechanism, improve the internal governance structure, improve the quality of management. Hope to strengthen the understanding of the new third market from all walks of life and to promote the development of China's new third market, help the development of small and medium-sized enterprises, especially the urgent need for the financing of small and medium-sized enterprises to healthy and sustainable business, and ensure the long-term development of the capital market.

【學(xué)位授予單位】：山東農(nóng)業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F832.51;F324;F302.6

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 祝丹寧;;新三板市場融資監(jiān)管問題研究[J];科技視界;2016年10期

2 王小軍;杜坤倫;;試論全國股份轉(zhuǎn)讓系統(tǒng)監(jiān)管體系的構(gòu)建[J];證券市場導(dǎo)報;2015年08期

3 胡明霞;;紫鑫藥業(yè)舞弊案引發(fā)的思考——基于舞弊三角理論的視角[J];財會月刊;2015年20期

4 葉科林;;“新三板”市場的發(fā)展模式與對策研究[J];現(xiàn)代經(jīng)濟(jì)信息;2015年11期

5 田靜;;全國中小企業(yè)股份轉(zhuǎn)讓系統(tǒng)交易制度變遷[J];清華金融評論;2015年06期

6 韓松;閔文文;駱露;王子博;;堅持信息披露 完善市場制度——對話全國中小企業(yè)股份轉(zhuǎn)讓系統(tǒng)有限責(zé)任公司副總經(jīng)理陳永民[J];當(dāng)代金融家;2015年02期

7 劉沛佩;;非上市股份公司股份轉(zhuǎn)讓市場監(jiān)管模式探討[J];證券市場導(dǎo)報;2014年10期

8 黃防震;梁春娥;;我國上市公司會計舞弊的動因淺析[J];財經(jīng)界(學(xué)術(shù)版);2014年16期

9 田雨霏;張婷婷;;擴(kuò)容后新三板市場對掛牌中小高新企業(yè)的影響分析[J];金融經(jīng)濟(jì);2014年10期

10 于化瀛;;農(nóng)業(yè)上市公司財務(wù)造假動因分析及對策——以萬福生科為例[J];財會月刊;2014年08期

相關(guān)重要報紙文章 前1條

1 楊毅;;新三板監(jiān)管收緊 為市場健康運行護(hù)航[N];金融時報;2016年

相關(guān)博士學(xué)位論文 前2條

1 關(guān)璐;非上市公眾公司法律問題研究[D];吉林大學(xué);2013年

2 曾繁振;國際化背景下中國多層次資本市場體系及其構(gòu)建研究[D];中共中央黨校;2012年

相關(guān)碩士學(xué)位論文 前5條

1 武夢潔;非上市公眾公司股份轉(zhuǎn)讓市場監(jiān)管法律問題研究[D];山西財經(jīng)大學(xué);2015年

2 徐鐵云;科技型中小企業(yè)新三板掛牌規(guī)范問題研究[D];浙江工商大學(xué);2015年

3 洪方圓;新三板會計信息披露研究[D];財政部財政科學(xué)研究所;2014年

4 蔡劍;新三板市場的發(fā)展、創(chuàng)新與監(jiān)管[D];上海交通大學(xué);2014年

5 楊瑋;非上市股份公司股份交易法律制度的完善[D];湖南大學(xué);2010年

，

本文編號：1588339