本文關(guān)鍵詞： 科龍電器 會(huì)計(jì)舞弊 識(shí)別 防范　出處：《吉林財(cái)經(jīng)大學(xué)》2015年碩士論文　論文類型：學(xué)位論文

【摘要】：自從世界首家公開(kāi)發(fā)行股票的上市公司出現(xiàn)以來(lái),會(huì)計(jì)舞弊問(wèn)題就隨之而生,大有蔓延之勢(shì)�，F(xiàn)如今,會(huì)計(jì)舞弊問(wèn)題已經(jīng)成為引起全球資本市場(chǎng)共同關(guān)注的問(wèn)題。上市公司的會(huì)計(jì)舞弊丑聞屢見(jiàn)不鮮,為人們所熟知的會(huì)計(jì)舞弊案件國(guó)外的有“安然”、“世通”事件,國(guó)內(nèi)的“藍(lán)田”、“紅光”等事件,類似舞弊案件的接連曝光,強(qiáng)烈地震撼著各國(guó)的資本市場(chǎng)。會(huì)計(jì)舞弊越來(lái)越成為國(guó)家、企業(yè)、監(jiān)管部門以及投資者關(guān)注的一個(gè)重要問(wèn)題。隨著我國(guó)資本市場(chǎng)不斷發(fā)展,相關(guān)的法律法規(guī)逐步完善,外部監(jiān)管水平也得到了長(zhǎng)足的提高,我國(guó)企業(yè)的經(jīng)營(yíng)環(huán)境得到了相當(dāng)大的改善。同時(shí),盡管企業(yè)的生態(tài)環(huán)境得到了一定程度的改善,會(huì)計(jì)舞弊事件還是呈現(xiàn)出逐年增加的趨勢(shì),資本市場(chǎng)在會(huì)計(jì)舞弊問(wèn)題的困擾下仍然深受其害,嚴(yán)重影響了我國(guó)資本市場(chǎng)的健康發(fā)展。因此,會(huì)計(jì)舞弊問(wèn)題仍然是我們進(jìn)一步改善資本市場(chǎng)環(huán)境、規(guī)范企業(yè)公平競(jìng)爭(zhēng)秩序的重要課題。本文從會(huì)計(jì)舞弊的含義與舞弊識(shí)別入手,通過(guò)對(duì)科龍電器有限公司會(huì)計(jì)舞弊案例的深入分析對(duì)會(huì)計(jì)舞弊問(wèn)題進(jìn)行了全方位的研究�？讫埞臼且患译娖鞴�,專門生產(chǎn)環(huán)保制冷電器,規(guī)模巨大,其旗下的十幾家分公司遍布?xì)W美亞三大陸。2001年,廣東科龍電器股份有限公司與格林柯?tīng)柨萍加邢薰境晒喜ⅰＴ诒３至肆甑母咚僭鲩L(zhǎng)后,科龍公司在與格林柯?tīng)柟竞喜⒍潭趟哪甑臅r(shí)間里被青島海信公司最終收購(gòu)。針對(duì)這樣一個(gè)因會(huì)計(jì)舞弊而走向失敗的公司,本文首先對(duì)科龍公司會(huì)計(jì)舞弊行為進(jìn)行了識(shí)別,詳細(xì)分析了科龍公司會(huì)計(jì)舞弊的征兆和方法。其次,在對(duì)科龍公司會(huì)計(jì)舞弊行為進(jìn)行了深入分析的基礎(chǔ)上,提出防范我國(guó)公司會(huì)計(jì)舞弊的措施。公司會(huì)計(jì)舞弊行為導(dǎo)致會(huì)計(jì)信息失真,傷害了廣大投資者的利益,不利于公平公正的市場(chǎng)經(jīng)濟(jì)秩序的建立。但會(huì)計(jì)舞弊的識(shí)別具有一定的難度,本文對(duì)科龍公司的案例研究表明,可以通過(guò)完善法律法規(guī)體系、健全公司內(nèi)部控制、加強(qiáng)審計(jì)監(jiān)督、建立積極的企業(yè)文化等多方面協(xié)調(diào)配合,有效的防范公司會(huì)計(jì)舞弊行為,營(yíng)造高質(zhì)量會(huì)計(jì)信息的生態(tài)環(huán)境,維護(hù)市場(chǎng)經(jīng)濟(jì)的運(yùn)行秩序。
[Abstract]:Since the emergence of the first publicly listed company in the world, the problem of accounting fraud has come into being, which is now spreading. Accounting fraud has become a common concern in the global capital market. Accounting fraud scandals of listed companies are common, and there are "Enron" in foreign countries. The events of "WorldCom", "Lantian" and "Red Light" in China, similar to the successive exposure of fraud cases, strongly shocked the capital markets of various countries. Accounting fraud has become more and more national and enterprise. With the continuous development of the capital market in China, the relevant laws and regulations have been gradually improved, and the level of external supervision has also been greatly improved. The business environment of Chinese enterprises has been greatly improved. At the same time, although the ecological environment of enterprises has been improved to a certain extent, accounting fraud incidents are still showing a trend of increasing year by year. The capital market is still suffering from the problem of accounting fraud, which seriously affects the healthy development of the capital market in China. Therefore, accounting fraud is still our further improvement of the capital market environment. This paper starts with the meaning of accounting fraud and the identification of fraud. Through the in-depth analysis of the accounting fraud cases of Kelong Electric Co., Ltd., the company is an electrical company, specializing in the production of environmental protection refrigeration appliances, the scale is huge. In 2001, Guangdong Kelong Electric Co., Ltd. and Greenkall Technology Co., Ltd. merged successfully. After six years of rapid growth. Cologne was finally acquired by Hisense Qingdao in just four years after its merger with Greenkole. It is aimed at a company that has failed because of accounting fraud. This paper first identifies the accounting fraud in Kelon Company, and analyzes the signs and methods of accounting fraud in Kelon Company in detail. Secondly, on the basis of in-depth analysis of accounting fraud in Kelon Company. This paper puts forward some measures to prevent corporate accounting fraud, which leads to the distortion of accounting information and hurts the interests of the majority of investors. It is not conducive to the establishment of fair and just market economic order. But the identification of accounting fraud has some difficulty. The case study of Kelon Company shows that we can improve the system of laws and regulations. Improve the company's internal control, strengthen audit supervision, establish a positive corporate culture and other aspects of coordination, effective prevention of corporate accounting fraud, create a high-quality ecological environment of accounting information. To maintain the operational order of the market economy.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F426.6;F406.7

【引證文獻(xiàn)】

相關(guān)期刊論文 前2條

1 孫銘澤;;上市公司會(huì)計(jì)舞弊的動(dòng)因及對(duì)策分析[J];現(xiàn)代商貿(mào)工業(yè);2017年32期

2 劉麗;;淺析會(huì)計(jì)舞弊[J];現(xiàn)代經(jīng)濟(jì)信息;2017年10期

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本文編號(hào)：1481304