本文選題：財務(wù)造假 + 防范措施��； 參考：《遼寧大學(xué)》2017年碩士論文

【摘要】：伴隨國際局勢的穩(wěn)定和諧,世界經(jīng)濟也進入到加速發(fā)展的軌道上。然而在繁榮的背后也出現(xiàn)了很多為了高額利潤而枉顧自己的社會責(zé)任,利用會計舞弊手段進行“圈錢”的惡瘤。我國企業(yè)在國家鼓勵發(fā)展經(jīng)濟的大環(huán)境下也面臨著非常多的“誘惑”。有些企業(yè)可以在其中認清方向,遵循職業(yè)道德穩(wěn)步發(fā)展,然而卻存在一些企業(yè),鉆了會計法規(guī)審計法規(guī)的空子,抱著投機牟利的心理,進行財務(wù)舞弊。這一現(xiàn)象不僅對我國會計界和審計界在社會的誠信產(chǎn)生了十分嚴重的惡性影響,對我國證券市場和注冊會計師行業(yè)也產(chǎn)生了猛烈沖擊,動搖了投資者的信心并使其承擔(dān)了更大的風(fēng)險從而使投資欲望減退,更是極大的影響了證券市場中資金的流動,妨礙了我國資本市場的快速發(fā)展。在我國資本市場發(fā)展的20多年來,財務(wù)造假問題從未停止,由于很多原因,造假手段變得越來越大膽并受人關(guān)注。前有主板臭名昭著的銀廣夏,近有創(chuàng)業(yè)板造假的萬福生科。2016年,“博元投資”成為證券市場首家因觸及重大信息披露違法情形被終止上市的公司,也是2016年首只退市的股票。在證券市場中產(chǎn)生了極其惡劣的反響,嚴重影響了廣大中小投資者對股票市場的信心。與前幾年著名的財務(wù)造假案例相比,博元投資有限公司的造假手法更加復(fù)雜,不容易被審計機構(gòu)及監(jiān)管機構(gòu)所發(fā)現(xiàn)。分析并研究博元投資的造假原因,及公司在整個財務(wù)造假過程中所運用的手段,能對監(jiān)管部門及審計機構(gòu)起到警示與提醒的作用,并使證券股票市場在嚴肅的市場環(huán)境下更加快速健康的發(fā)展。對于博元投資財務(wù)造假案,本文通過對財務(wù)舞弊相關(guān)概念,舞弊三角理論等,首先對整個事件過程進行詳細介紹;然后運用會計知識與財務(wù)管理知識對博元投資近幾年的財務(wù)報表,財務(wù)指標做了詳細分析,總結(jié)公司財務(wù)造假所涉及的方法,包括如何虛增銀行往來,嚴重虛假披露財務(wù)信息等。然后繼續(xù)分析導(dǎo)致博元投資造假案件發(fā)生的各種原因;最后,根據(jù)博元投資造假案,引發(fā)企業(yè)為防范此類事件發(fā)生提出對策及建議,并提出此案例對我國資本市場所給予的啟示。
[Abstract]:With the stability and harmony of the international situation, the world economy has also entered the track of accelerating development.However, behind the boom, there also appeared a lot of social responsibility for high profits, accounting fraud means to "circle money" evil tumor.Chinese enterprises are also faced with many "temptations" under the environment of encouraging the development of economy.Some enterprises can get a clear understanding of the direction and follow the steady development of professional ethics. However, there are some enterprises that drill the gap of accounting laws and audit laws and regulations, hold the psychology of speculation and profit, and carry on financial fraud.This phenomenon not only has a very serious and malignant impact on the integrity of the accounting and auditing circles in our country, but also has a fierce impact on the securities market and the CPA industry in our country.It shakes the confidence of investors and makes them bear more risks, thus makes the investment desire drop, which greatly affects the flow of funds in the securities market and hinders the rapid development of the capital market in our country.In the more than 20 years of capital market development in China, the problem of financial fraud has never stopped. Because of many reasons, counterfeiting means have become more and more bold and attracted people's attention.In 2016, Boyuan Investments became the first company in the stock market to have been suspended from the stock market for touching significant disclosure violations and the first delisting of the stock market in 2016.In the stock market has produced extremely bad response, has seriously affected the majority of small and medium-sized investors' confidence in the stock market.Compared with the famous financial fraud cases in previous years, Boyuan Investment Co., Ltd.'s counterfeiting techniques are more complex and not easy to be detected by auditors and regulators.The analysis and study of the reasons for the fraud of Boyuan investment and the means used by the company in the whole process of financial fraud can serve as a warning and warning to the regulatory authorities and audit institutions.And make the stock market in the serious market environment more rapid and healthy development.For the Boyuan investment financial fraud case, this article through the financial fraud related concepts, fraud triangle theory, first of all, the whole process of the event is introduced in detail;Then, using accounting knowledge and financial management knowledge to analyze the financial statements and financial indicators of Boyuan investment in recent years in detail, summarize the methods involved in the financial fraud of the company, including how to increase bank transactions.Serious false disclosure of financial information and so on.Then we continue to analyze the various reasons that led to the bogus investment cases. Finally, according to the bogus investment cases, the enterprises put forward countermeasures and suggestions to prevent this kind of incidents.And put forward this case to our country capital market gives enlightenment.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F832.51

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