本文選題：財務(wù)造假 + 公司治理�。� 參考：《遼寧大學(xué)》2017年碩士論文

【摘要】：近些年來,我國一些上市公司爆出了性質(zhì)惡劣的財務(wù)造假事件。盡管造假方式和內(nèi)容各有不同,但無一例外,都造成了惡果。對于企業(yè)來說,雖然其在短期內(nèi)得到了一定的利益與地位,但從長期來看,這種行為勢必會被監(jiān)管機構(gòu)發(fā)現(xiàn),影響企業(yè)形象及長期收益。對于投資者來說,受到利益侵害的行為會喪失其投資的信心。對于資本市場來說,這種行為擾亂了資本市場的秩序,動搖其正常發(fā)展的根基。所以,探討上市公司財務(wù)造假的方法和內(nèi)容,剖析上市公司財務(wù)造假的動機和原因,尋找減少財務(wù)造假事件的對策,對于維護企業(yè)形象、促進資本市場健康發(fā)展、保護投資者利益有著重要的現(xiàn)實意義。本文在此研究背景之下,以HLX股份有限公司為案例,從介紹財務(wù)造假相關(guān)理論的概念釋義入手,將理論和HLX造假的動因相結(jié)合。統(tǒng)觀整個案例,分析導(dǎo)致HLX造假的原因,發(fā)現(xiàn)問題并最終給出此類造假案例的解決對策。本文從以下四個方面進行案例研究。第一部分是緒論。主要介紹了本文的研究背景、目的、意義和研究的內(nèi)容及方法。第二部分是案例描述。主要介紹了 HLX公司的情況,回顧了 HLX財務(wù)造假事件的過程。第三部分是案例分析。主要介紹了財務(wù)造假相關(guān)理論,如三C模型理論和GONE理論。然后對案例調(diào)整的財務(wù)報表進行分析,對HLX財務(wù)造假的項目及數(shù)據(jù)進行分析,揭示其造成的影響。并結(jié)合理論對HLX財務(wù)造假的原因進行分析,得出促使HLX財務(wù)造假的因素,如存在利益、虛榮心驅(qū)動,內(nèi)部治理結(jié)構(gòu)失衡,發(fā)展戰(zhàn)略不合理等。第四部分是對策與建議。主要根據(jù)HLX財務(wù)造假的因素提出相應(yīng)的解決對策和建議。本文通過對HLX財務(wù)造假案例的研究,可以得出誘使企業(yè)財務(wù)造假的原因,并據(jù)此提出對策,為其他企業(yè)提供參考意見,降低企業(yè)發(fā)生財務(wù)造假事件的概率,幫助企業(yè)良性發(fā)展。
[Abstract]:In recent years, some listed companies in our country have broken out the bad financial fraud. Although different ways and contents of fraud, but without exception, have caused evil results. For enterprises, although they get certain benefits and status in the short term, in the long run, this kind of behavior is bound to be found by the regulators, affecting the corporate image and long-term benefits. For investors, the interests of the behavior will lose their investment confidence. To capital market, this kind of behavior disturbed the order of capital market, shake the foundation of its normal development. Therefore, this paper discusses the methods and contents of financial fraud of listed companies, analyzes the motives and causes of financial fraud of listed companies, and looks for the countermeasures to reduce the incidents of financial fraud, which will help to maintain the corporate image and promote the healthy development of the capital market. Protecting the interests of investors has important practical significance. In this research background, this paper takes HLX Co., Ltd. as a case, from the introduction of financial fraud related theory of the concept of interpretation, combining the theory with the motivation of HLX fraud. Analyze the reason of HLX fraud, find out the problem, and finally give the solution to this kind of fraud case. This article carries on the case study from the following four aspects. The first part is the introduction. This paper mainly introduces the research background, purpose, significance, research content and methods. The second part is case description. This paper mainly introduces the situation of HLX company and reviews the process of HLX financial fraud. The third part is case analysis. This paper mainly introduces the related theories of financial fraud, such as three C model theory and one theory. Then the case adjusted financial statements are analyzed, and the items and data of HLX financial fraud are analyzed to reveal the impact. Based on the analysis of the reasons of HLX financial fraud, the author draws a conclusion that the factors that promote HLX financial fraud, such as the existence of interests, vanity drive, internal governance structure imbalance, unreasonable development strategy, and so on. The fourth part is countermeasure and suggestion. Mainly according to HLX financial fraud factors put forward the corresponding countermeasures and suggestions. By studying the case of HLX financial fraud, this paper can get the reasons of inducing financial fraud, and then put forward some countermeasures, which can provide reference for other enterprises, reduce the probability of financial fraud, and help enterprises to develop benign.
【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】：F275;F49

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