【摘要】：上市公司的財務舞弊不是突發(fā)事件,一定是事出有因、經(jīng)過長時間預謀積累的一連串有組織的欺騙行為,其影響十分惡劣,不僅會嚴重影響公司股東和潛在投資者判斷上市公司真實的財務狀況,而且將使社會人民群眾對會計界乃至審計部門產(chǎn)生懷疑態(tài)度,更嚴重的后果是社會公眾對整個資本市場不再信任。因此,投資者和潛在投資者對會計信息透明度的要求越來越高,如何識別上市公司虛假財務報表成為社會公眾越來越關注的話題。2007年7月,丹東XTDQ股份有限公司正式成立,XTDQ的前身是丹東整流器有限公司。丹東整流器有限公司成立于1999年3月23日,其前身是丹東市民政局所屬的丹東整流器廠。公司經(jīng)營范圍包括:制造、加工和銷售:電抗器、電力電容器及成套裝置、組合式變電站、干式變壓器、油浸式變壓器、特種變壓器、高低壓電器、整流設備等電氣產(chǎn)品,電器設備安裝,經(jīng)營貨物及技術(shù)進出口。主營節(jié)能型輸變電設備等電網(wǎng)性能優(yōu)化設備的開發(fā)、生產(chǎn)及銷售。丹東XTDQ股份有限公司于2014年1月27日正式在我國深圳證券交易所掛牌交易,股票代碼300372。2015年7月14日,XTDQ由于涉嫌違反證券發(fā)行法律法規(guī)收到證監(jiān)會發(fā)出的《調(diào)查通知書》,歷經(jīng)近一年的取證,認為XTDQ有欺詐發(fā)行及信息披露不合法等嫌疑,2016年5月31日中國證監(jiān)會正式向XTDQ發(fā)出《行政處罰和市場禁入事先告知書》。根據(jù)我國相關法律法規(guī)和中國證券監(jiān)督管理委員會的相關規(guī)定,XTDQ財務舞弊案一經(jīng)認定就要同時執(zhí)行對其的行政處罰和強制退市。2016年8月22日,XTDQ公司的股份在深圳證券交易所強制暫停上市交易至今。本文以XTDQ財務舞弊作為案例進行分析,揭露了上市公司財務舞弊的一般手段,一方面使會計信息使用者具備一定程度識別虛假會計報表的能力,能夠相對理性地進行投資行為;另一方面希望通過增強公眾對虛假財務報表的識別能力,從而對上市公司的財務舞弊行為形成打擊,增加實施這種行為的成本和被暴露的風險,在根本上消滅企業(yè)財務舞弊滋生的空間,從而達到凈化市場的作用,對整個資本證券市場的發(fā)展具有重要意義。
[Abstract]:The financial fraud of a listed company is not an emergency, it must be for a reason. After a long period of premeditated accumulation of organized fraud, its influence is very bad. It will not only seriously affect the shareholders and potential investors of the company to judge the real financial situation of the listed company, but also make the public suspicious of the accounting profession and even the auditing department. The more serious consequence is that the public no longer trusts the entire capital market. Therefore, investors and potential investors are demanding more and more transparency of accounting information. How to identify false financial statements of listed companies has become a topic of increasing public concern. Dandong XTDQ Co., Ltd. formally established the predecessor of the Dandong Rectifier Co., Ltd. Dandong Rectifier Co., Ltd. was established on March 23, 1999, its predecessor is Dandong Rectifier Factory belonging to Dandong Civil Affairs Bureau. The company's business scope includes: manufacturing, processing and sales: reactor, power capacitors and complete sets of equipment, combined substations, dry transformers, oil-immersed transformers, special transformers, high-voltage electrical appliances, rectifier equipment and other electrical products, Electrical equipment installation, management of goods and technology import and export. Main energy-saving transmission and transformation equipment and other network performance optimization equipment development, production and sales. Dandong XTDQ Co., Ltd. was officially listed on the Shenzhen Stock Exchange on January 27, 2014. Stock symbol 300372. On July 14, 2015, XTDQ received a notice of investigation issued by the Securities Regulatory Commission on suspicion of violating the laws and regulations governing the issuance of securities. After nearly a year of obtaining evidence, It is believed that XTDQ is suspected of issuing fraudulently and disclosing information illegally. On May 31, 2016, CSRC issued "Administrative penalty and Market Forbidden advance notice" to XTDQ. In accordance with the relevant laws and regulations of our country and the relevant regulations of China Securities Regulatory Commission, the XTDQ financial fraud case should be subject to both administrative penalties and forced delisting as soon as it is determined. On August 22, 2016, the shares of XTDQ Company in Shenzhen will be enforced. The stock exchange has imposed a moratorium on trading. Taking XTDQ financial fraud as a case study, this paper reveals the general means of financial fraud of listed companies. On the one hand, the users of accounting information have the ability to identify false accounting statements to a certain extent, and can carry out investment behavior relatively rationally. On the other hand, it is hoped that by enhancing the public's ability to identify false financial statements, it will deal a blow to the financial fraud of listed companies and increase the cost and exposure of such behavior. It is of great significance for the development of the whole capital securities market to eliminate the room for the growth of financial fraud in enterprises and to purify the market.
【學位授予單位】：遼寧大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F406.7;F426.61

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