本文選題：會計造假 + 關聯(lián)方交易��； 參考：《遼寧大學》2014年碩士論文

【摘要】：隨著世界資本市場高速發(fā)展和經(jīng)濟一體化的大背景下，我國的證券市場自建立以來，上市公司的會計造假問題就層出不窮。會計造假問題已經(jīng)成為我們每年的老生常談的話題，它已經(jīng)嚴重阻礙我國經(jīng)濟的發(fā)展。它直接導致公司股票價格的大幅下跌，造成投資者的巨額損失，同時阻礙公司自身的發(fā)展，使公司面臨退市的風險，甚至還阻礙證券市場健康發(fā)展、影響資源有效配置、降低證券市場公信力等等，使人們震驚的同時也引發(fā)了人們對會計造假問題的深刻反思。因此如何建立有效防范會計造假體系是亟待解決的問題。 ZXYY上市公司在傳統(tǒng)醫(yī)藥行業(yè)中面臨激烈競爭，不斷擴大市場份額，不惜以造假手段來達到追求利潤的目的，使公司陷入重重危機之中。本文通過闡述了ZXYY上市公司會計造假手段，分析該公司的會計造假動機及會計造假的內(nèi)外部原因，說明完善管理層薪酬制度、規(guī)范上市公司的法人治理結構、加強內(nèi)外部監(jiān)督的必要性，，進而提出對策和建議以保障廣大投資者尤其是中小投資者的利益。全文寫作共分四個部分。 第一部分緒論。主要介紹了本文的研究背景和研究意義、研究內(nèi)容與研究方法、相關文獻綜述，闡述了本文所采用的研究方法和遵循的研究思路以及本文的基本框架。 第二部分案例描述，主要介紹了ZXYY上市公司的基本情況，對該公司會計造假事件的回顧，及其會計造假問題進行具體描述，包括：虛增資產(chǎn)、利用關聯(lián)方交易虛增利潤、偽造經(jīng)營業(yè)績過度融資等。 第三部分案例分析。首先對分析中運用到的會計造假的相關理論進行闡述，然后運用相關理論對ZXYY上市公司會計造假的原因進行分析。 第四部分結論與建議。針對該公司存在的具體會計造假問題提出治理建議。從公司的法人治理結構、完善管理層薪酬制度、提高獨立董事職業(yè)道德、加強外部審計師獨立性、增強市場監(jiān)督力度等方面提出改進建議。完善公司內(nèi)外部控制、監(jiān)督會計造假的關鍵環(huán)節(jié)，從而更好保護廣大投資者利益。
[Abstract]:With the rapid development of the world capital market and the background of economic integration, the accounting fraud of listed companies has emerged one after another since the establishment of China's securities market. Accounting fraud has become a common topic every year, which has seriously hindered the development of our economy. It directly leads to a sharp decline in the stock price of the company, resulting in huge losses for investors, and at the same time hindering the development of the company itself, making the company face the risk of delisting from the market, even hindering the healthy development of the securities market and affecting the effective allocation of resources. Reducing the credibility of the securities market and so on, people are shocked, but also triggered a profound reflection on accounting fraud. Therefore, how to establish an effective accounting fraud prevention system is an urgent problem to be solved. ZXYY listed companies face fierce competition in the traditional medicine industry, expand their market share, do not hesitate to use fake means to achieve the goal of pursuing profits, so that the company is in a crisis. This paper expounds the accounting fraud means of ZXYY listed companies, analyzes its accounting fraud motive and the internal and external reasons of accounting fraud, and explains how to perfect the management compensation system and standardize the corporate governance structure of listed companies. Strengthen the necessity of internal and external supervision, and then put forward countermeasures and suggestions to protect the interests of the majority of investors, especially small and medium-sized investors. Full-text writing is divided into four parts. The first part is introduction. This paper mainly introduces the research background and significance, the research content and research methods, the related literature review, and describes the research methods adopted in this paper, followed the research ideas and the basic framework of this paper. The second part of the case description, mainly introduces the basic situation of ZXYY listed companies, the review of the accounting fraud of the company, as well as the specific description of accounting fraud, including: false assets, using related party transactions to increase profits, Falsified operating performance excessive financing and so on. The third part is case analysis. First of all, the relevant theories of accounting fraud used in the analysis are expounded, and then the reasons of accounting fraud of ZXYY listed companies are analyzed. Part IV: conclusions and recommendations. In view of the company's specific accounting fraud problems put forward management recommendations. Some suggestions are put forward from the aspects of the corporate governance structure, the improvement of management compensation system, the improvement of the professional ethics of independent directors, the strengthening of the independence of external auditors, and the strengthening of market supervision. Perfect the internal and external control of the company, supervise the key link of accounting fraud, so as to better protect the interests of the majority of investors.
【學位授予單位】：遼寧大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F832.51;F426.72;F406.7

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