本文選題：華銳風(fēng)電　切入點(diǎn)：公司內(nèi)部治理　出處：《華中科技大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：財(cái)務(wù)報(bào)告是上市公司披露財(cái)務(wù)狀況和經(jīng)營(yíng)成果的載體,是外部投資人進(jìn)行投資的主要依據(jù)。近來(lái)年,被稱為“年報(bào)補(bǔ)丁”的財(cái)務(wù)重述現(xiàn)象愈演愈烈,引起了全世界的廣泛關(guān)注。所謂財(cái)務(wù)重述,就是指企業(yè)在發(fā)現(xiàn)并糾正前期財(cái)務(wù)報(bào)告的差錯(cuò)時(shí),重新表述以前公布的財(cái)務(wù)報(bào)告。美國(guó)政府問(wèn)責(zé)局(簡(jiǎn)稱GAO)認(rèn)為財(cái)務(wù)重述屬于低質(zhì)量會(huì)計(jì)信息的表現(xiàn),是公司治理機(jī)制的缺陷和公司治理效率的低下的結(jié)果。因此,有必要研究?jī)?nèi)部治理對(duì)財(cái)務(wù)重述的影響機(jī)制,這樣有助于提高公司財(cái)務(wù)信息的質(zhì)量,從而降低上市公司的財(cái)務(wù)重述行為發(fā)生的可能性。2013年3月6日,華銳風(fēng)電發(fā)布公司差錯(cuò)更正公告,承認(rèn)公司2011年財(cái)務(wù)報(bào)表的有關(guān)賬務(wù)處理存在會(huì)計(jì)差錯(cuò)。同年5月29日,公司因涉嫌違反證券法律法規(guī),收到證監(jiān)會(huì)《立案調(diào)查通知書》。本文選取華銳風(fēng)電公司的典型案例,基于代理理論和利益相關(guān)者理論,從公司內(nèi)部治理方面研究財(cái)務(wù)重述問(wèn)題。通過(guò)華銳風(fēng)電公司財(cái)務(wù)報(bào)告重述的案例,討論華銳風(fēng)電因?yàn)槭杖氪_認(rèn)不當(dāng)引發(fā)的財(cái)務(wù)重述事項(xiàng),并將公司內(nèi)部治理與財(cái)務(wù)報(bào)告重述有機(jī)結(jié)合起來(lái),以此重點(diǎn)分析董事會(huì)特征、股權(quán)結(jié)構(gòu)、高管薪酬和內(nèi)部控制對(duì)華銳風(fēng)電財(cái)務(wù)重述的影響,再分析財(cái)務(wù)重述產(chǎn)生的嚴(yán)重經(jīng)濟(jì)后果。通過(guò)對(duì)華銳風(fēng)電的案例分析研究,最后發(fā)現(xiàn)公司內(nèi)部治理缺陷會(huì)增大財(cái)務(wù)重述發(fā)生的可能性。面對(duì)日益嚴(yán)重的財(cái)務(wù)重述問(wèn)題,一方面,政府應(yīng)大力完善財(cái)務(wù)重述制度,加強(qiáng)對(duì)上市公司信息披露的監(jiān)管;另一方面,企業(yè)應(yīng)積極完善內(nèi)部治理機(jī)制,提高公司治理的綜合水平。只有通過(guò)外部監(jiān)管環(huán)境和內(nèi)部治理結(jié)構(gòu)的共同完善,才能有效遏制公司高管的財(cái)務(wù)舞弊行為,促進(jìn)資本市場(chǎng)的完善。
[Abstract]:The financial report is the carrier which the listed company discloses the financial condition and the operating result, and is the main basis for the outside investor to make the investment. In recent years, the phenomenon of financial restatement called the "annual report patch" has become more and more serious. The so-called financial restatement means that when an enterprise discovers and corrects errors in its previous financial reports, Restatement of previously published financial reports. The United States Government Accountability Office (GAO) considers the financial restatement to be a performance of low-quality accounting information, which is the result of deficiencies in corporate governance mechanisms and inefficiencies in corporate governance. It is necessary to study the influence mechanism of internal governance on financial restatement, which can help to improve the quality of financial information and reduce the possibility of financial restatement. Sinovel Wind Power issued a notice to correct the company's errors, admitting that accounting errors existed in the accounting handling of the company's financial statements on 2011. On May 29th of the same year, the company was suspected of violating securities laws and regulations, This article selects the typical case of Sinovel wind power company, based on agency theory and stakeholder theory, Through the financial restatement case of Sinovel wind power company, the financial restatement of Sinovel wind power caused by improper revenue recognition is discussed. Combining the internal governance of the company with the restatement of financial report, the paper analyzes the influence of board characteristics, equity structure, executive compensation and internal control on financial restatement of Sinovel Wind Power. Through the case study of Sinovel wind power, it is found that the internal governance defects of the company will increase the possibility of financial restatement. In the face of the increasingly serious financial restatement problem, on the one hand, The government should make great efforts to improve the financial restatement system and strengthen the supervision of information disclosure of listed companies. On the other hand, enterprises should actively improve the internal governance mechanism. Only through the improvement of external regulatory environment and internal governance structure can we effectively curb the financial fraud of company executives and promote the perfection of capital market.
【學(xué)位授予單位】：華中科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F426.61;F406.7;F271

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