本文選題：欣泰電氣 + 財(cái)務(wù)造假�。� 參考：《遼寧大學(xué)》2017年碩士論文

【摘要】：自從我國(guó)資本市場(chǎng)發(fā)展以來(lái),上市公司財(cái)務(wù)造假問(wèn)題就從未間斷過(guò),盡管我國(guó)金融市場(chǎng)各項(xiàng)管理和監(jiān)督制度不斷在完善,還是有一些企業(yè)為了利益鋌而走險(xiǎn)。財(cái)務(wù)造假事件不但對(duì)金融市場(chǎng)秩序有惡劣影響,投資者的利益更是受到損害,讓我們的監(jiān)管部門(mén)、外部審計(jì)機(jī)構(gòu)等都面臨嚴(yán)峻考驗(yàn)和挑戰(zhàn)。曾經(jīng)廣為人知的銀廣夏,到后來(lái)的被很多人作為典型案例研究的綠大地和萬(wàn)福生科,而2016年最吸引人眼球的財(cái)務(wù)造假事件要當(dāng)屬欣泰電氣了。欣泰電氣財(cái)務(wù)造假事件警示意義重大,從企業(yè)IPO到之后的財(cái)務(wù)報(bào)表都存在財(cái)務(wù)造假問(wèn)題,其影響在近幾年的幾個(gè)財(cái)務(wù)造假事件中算是十分惡劣的,是我國(guó)滬市和深市兩個(gè)證券市場(chǎng)強(qiáng)制退市的第一股,還是創(chuàng)業(yè)板退市的第一股,毫無(wú)疑問(wèn),在我國(guó)資本市場(chǎng)退市制度歷程中,這樣一個(gè)具有典型意義的財(cái)務(wù)造假案例可以稱得上是里程碑式的事件。所以,研究欣泰電氣財(cái)務(wù)造假案例對(duì)研究當(dāng)前上市企業(yè)財(cái)務(wù)造假現(xiàn)狀、動(dòng)因以及相關(guān)對(duì)策有重要意義。本文對(duì)欣泰電氣造假案例的研究采用了文獻(xiàn)研究法和案例研究法相結(jié)合的方法。首先第一部分緒論部分簡(jiǎn)單介紹了本次欣泰電氣財(cái)務(wù)造假事件的研究背景,還有對(duì)于這一案例的研究目的和意義,以及本文涉及的研究方法和內(nèi)容。其次案例描述部分介紹了欣泰電氣公司組織結(jié)構(gòu)、所屬行業(yè)和財(cái)務(wù)狀況,接著對(duì)欣泰電氣財(cái)務(wù)造假案例的始末進(jìn)行梳理,還原完整的事件發(fā)生的過(guò)程。案例分析部分結(jié)合財(cái)務(wù)造假相關(guān)理論知識(shí)分析欣泰電氣財(cái)務(wù)造假的手段和原因,原因主要有利益的驅(qū)使、內(nèi)控的失效、會(huì)計(jì)人員職業(yè)道德的缺失以及中介機(jī)構(gòu)的失職。最后,對(duì)策和建議部分針對(duì)欣泰電氣財(cái)務(wù)造假事件提出了防治上市公司財(cái)務(wù)造假的對(duì)策,主要包括提高企業(yè)誠(chéng)信意識(shí)、發(fā)揮好內(nèi)部控制的作用、加強(qiáng)企業(yè)財(cái)務(wù)人員的教育和管理、完善對(duì)中介機(jī)構(gòu)的監(jiān)管。
[Abstract]:Since the development of China's capital market, the financial fraud of listed companies has never stopped. Although the financial market management and supervision system is constantly improving, there are still some enterprises desperate for the benefit. Financial fraud not only has a bad effect on the order of financial market, but also damages the interests of investors. Silver Guangxia, once well known, became the typical case study of Green Earth and Wanfusheng by many, and the most eye-catching financial fraud of 2016 was Xintai Electric. The Xintai Electric financial fraud incident is of great significance. From the initial public offering of the enterprise to the financial statements after the IPO, there is a financial fraud problem, and its impact is very bad among several financial fraud incidents in recent years. Is it the first share in the forced delisting of the Shanghai and Shenzhen stock markets, or the first share in the gem delisting? there is no doubt that in the course of the delisting system of the capital market in China, Such a typical case of financial fraud can be described as a milestone event. Therefore, it is of great significance to study the current situation, motivation and relevant countermeasures of financial fraud in Xintai Electric. In this paper, the author adopts the method of literature research and case study to study the case of Xintai electric fraud. The first part of the introduction briefly introduces the research background of the financial fraud of Xintai Electric, as well as the purpose and significance of this case, as well as the research methods and contents involved in this paper. Secondly, the case description part introduces the organization structure, industry and financial situation of Xintai Electric Company, and then combs the financial fraud cases of Xintai Electric Company to restore the whole process of the incident. The case analysis part analyzes the means and causes of financial fraud in Xintai Electric combined with the theory of financial fraud. The main reasons are the interest driven, the failure of internal control, the lack of professional ethics of accountants and the negligence of intermediary organizations. Finally, some countermeasures and suggestions are put forward to prevent and control financial fraud of listed companies in view of the financial fraud incident of Xintai Electric, which mainly includes improving the sense of integrity of enterprises and giving full play to the role of internal control. We will strengthen the education and management of financial personnel in enterprises and improve the supervision of intermediary institutions.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F406.7;F426.61

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 鄭波;;IPO審計(jì)失敗原因分析——以欣泰電氣欺詐上市案為例[J];遼東學(xué)院學(xué)報(bào)(社會(huì)科學(xué)版);2017年01期

2 江洋;;民營(yíng)上市公司內(nèi)部控制問(wèn)題探討——基于欣泰電氣的案例分析[J];淮海工學(xué)院學(xué)報(bào)(人文社會(huì)科學(xué)版);2016年10期

3 周濤;;企業(yè)財(cái)務(wù)舞弊行為及審計(jì)策略研究——以欣泰電氣為例[J];當(dāng)代經(jīng)濟(jì);2016年26期

4 彭志;;看門(mén)人機(jī)制為何失靈?——論中介機(jī)構(gòu)之歸位盡責(zé)[J];南方金融;2015年12期

5 苗李麗;王詔;周惠存;苗李蒙;;公司財(cái)務(wù)舞弊原因與審計(jì)對(duì)策[J];企業(yè)改革與管理;2015年14期

6 鄭s，

本文編號(hào)：2092773