本文關(guān)鍵詞： 財(cái)務(wù)舞弊 風(fēng)險(xiǎn)因子 新中基　出處：《沈陽工業(yè)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：近年來我國證券市場快速發(fā)展,廣大投資者做出投資決策的重要依據(jù)是上市公司公開披露的信息,尤其是財(cái)務(wù)信息的真實(shí)性引起了社會(huì)各界的高度關(guān)注。但是,中國證監(jiān)會(huì)官方網(wǎng)站公開的資料顯示,我國上市公司財(cái)務(wù)舞弊有日趨猖獗之勢,無論是舞弊手段之多,舞弊持續(xù)時(shí)間之長,還是舞弊金額之大,都令整個(gè)資本市場為之震驚。虛假的財(cái)務(wù)信息掩蓋了公司的真實(shí)經(jīng)營業(yè)績,嚴(yán)重扭曲了公司股票的真實(shí)價(jià)值。更重要的是,誤導(dǎo)了廣大投資者,特別是對(duì)中小投資者,造成了不可挽回的損失,同時(shí)也妨礙了我國資本市場的健康穩(wěn)定發(fā)展。因此,在我國資本市場快速發(fā)展的今天,研究財(cái)務(wù)舞弊的動(dòng)因及如何防范上市公司財(cái)務(wù)舞弊,依法保護(hù)投資者的利益已刻不容緩。于是,對(duì)財(cái)務(wù)舞弊案例進(jìn)行分析,具有十分重要的理論意義和現(xiàn)實(shí)意義。論文采用理論與案例分析相結(jié)合的方法。理論部分介紹了財(cái)務(wù)舞弊的四個(gè)動(dòng)因理論,并對(duì)我國上市公司的舞弊手段進(jìn)行統(tǒng)計(jì)分析,對(duì)財(cái)務(wù)舞弊的危害進(jìn)行闡述。案例研究部分,首先在簡要介紹新疆中基實(shí)業(yè)股份有限公司的基本情況及歷年主要財(cái)務(wù)數(shù)據(jù)的基礎(chǔ)上,介紹新中基的舞弊情況和處罰結(jié)果。其次,從舞弊動(dòng)因、舞弊手段、舞弊的影響和市場反應(yīng)四個(gè)方面展開對(duì)新中基財(cái)務(wù)舞弊的案例分析,其中特別運(yùn)用風(fēng)險(xiǎn)因子理論對(duì)新中基財(cái)務(wù)舞弊的動(dòng)因加以詳述。通過分析,論文發(fā)現(xiàn):新中基公司因避免退市,謀劃了長達(dá)六年的財(cái)務(wù)舞弊,通過隱瞞關(guān)聯(lián)交易,利用非關(guān)聯(lián)企業(yè)中轉(zhuǎn)過賬,連續(xù)多年虛構(gòu)購銷業(yè)務(wù),調(diào)節(jié)利潤,致使2006-2011年度財(cái)務(wù)報(bào)表存在重大不實(shí)披露、誤導(dǎo)性陳述和重大遺漏。最后,結(jié)合案例分析提出可供各方參考的啟示和借鑒之處,針對(duì)風(fēng)險(xiǎn)因子理論五要素,逐一提出治理對(duì)策。其中,對(duì)于上市公司人員道德、管理者經(jīng)營方面提出了控制個(gè)別風(fēng)險(xiǎn)因子的相關(guān)建議;對(duì)于上市公司內(nèi)部控制、外部審計(jì)機(jī)構(gòu)和舞弊懲罰力度方面,提出了控制一般風(fēng)險(xiǎn)因子的相關(guān)建議。
[Abstract]:In recent years, the rapid development of China's securities market, the majority of investors to make investment decisions on the basis of public disclosure of information, especially the authenticity of financial information has aroused great concern from all walks of life. The official website of China Securities Regulatory Commission (CSRC) shows that financial fraud of listed companies in China has become increasingly rampant, regardless of the number of means of fraud, fraud for a long time, or the amount of fraud. False financial information conceals the real operating performance of the company, seriously distorts the real value of the company's stock, and, more importantly, misleads the majority of investors. Especially to the small and medium-sized investors, caused irreparable losses, but also hindered the healthy and stable development of China's capital market. Therefore, the rapid development of China's capital market today. It is urgent to study the causes of financial fraud and how to prevent financial fraud of listed companies and to protect the interests of investors according to law. It has very important theoretical and practical significance. This paper adopts the method of combining theory with case analysis. The theoretical part introduces the four motivation theories of financial fraud. And the means of fraud of listed companies in China are statistically analyzed, and the harm of financial fraud is expounded. The case study part. First of all, on the basis of brief introduction of the basic situation of Xinjiang Zhongji Industrial Co., Ltd and the main financial data over the years, this paper introduces the fraud situation and punishment results of Xinzhongji. Secondly, it introduces the reasons of fraud and the means of fraud. The impact of fraud and market response to the new financial fraud in four aspects of the case study, especially the use of risk factor theory to explain the causes of new financial fraud. The paper found that: Xinzhongji company to avoid delisting, planning for up to six years of financial fraud, through the concealment of related transactions, the use of non-affiliated enterprises transfer accounts, consecutive years of fictitious purchase and sales business, adjust profits. The financial statements of 2006-2011 have significant false disclosure, misleading statements and major omissions. Finally, combined with the case analysis, the paper puts forward the enlightenment and reference for all parties. According to the five elements of risk factor theory, this paper puts forward the countermeasures of governance one by one. Among them, the author puts forward some suggestions on controlling individual risk factors in terms of personnel morality and management of listed companies. For the internal control of listed companies, external audit institutions and fraud penalties, this paper puts forward some suggestions to control general risk factors.
【學(xué)位授予單位】：沈陽工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.82;F406.7

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