本文關鍵詞： 科龍電器 會計舞弊 識別 防范　出處：《吉林財經大學》2015年碩士論文　論文類型：學位論文

【摘要】：自從世界首家公開發(fā)行股票的上市公司出現(xiàn)以來,會計舞弊問題就隨之而生,大有蔓延之勢。現(xiàn)如今,會計舞弊問題已經成為引起全球資本市場共同關注的問題。上市公司的會計舞弊丑聞屢見不鮮,為人們所熟知的會計舞弊案件國外的有“安然”、“世通”事件,國內的“藍田”、“紅光”等事件,類似舞弊案件的接連曝光,強烈地震撼著各國的資本市場。會計舞弊越來越成為國家、企業(yè)、監(jiān)管部門以及投資者關注的一個重要問題。隨著我國資本市場不斷發(fā)展,相關的法律法規(guī)逐步完善,外部監(jiān)管水平也得到了長足的提高,我國企業(yè)的經營環(huán)境得到了相當大的改善。同時,盡管企業(yè)的生態(tài)環(huán)境得到了一定程度的改善,會計舞弊事件還是呈現(xiàn)出逐年增加的趨勢,資本市場在會計舞弊問題的困擾下仍然深受其害,嚴重影響了我國資本市場的健康發(fā)展。因此,會計舞弊問題仍然是我們進一步改善資本市場環(huán)境、規(guī)范企業(yè)公平競爭秩序的重要課題。本文從會計舞弊的含義與舞弊識別入手,通過對科龍電器有限公司會計舞弊案例的深入分析對會計舞弊問題進行了全方位的研究�？讫埞臼且患译娖鞴�,專門生產環(huán)保制冷電器,規(guī)模巨大,其旗下的十幾家分公司遍布歐美亞三大陸。2001年,廣東科龍電器股份有限公司與格林柯爾科技有限公司成功合并。在保持了六年的高速增長后,科龍公司在與格林柯爾公司合并短短四年的時間里被青島海信公司最終收購。針對這樣一個因會計舞弊而走向失敗的公司,本文首先對科龍公司會計舞弊行為進行了識別,詳細分析了科龍公司會計舞弊的征兆和方法。其次,在對科龍公司會計舞弊行為進行了深入分析的基礎上,提出防范我國公司會計舞弊的措施。公司會計舞弊行為導致會計信息失真,傷害了廣大投資者的利益,不利于公平公正的市場經濟秩序的建立。但會計舞弊的識別具有一定的難度,本文對科龍公司的案例研究表明,可以通過完善法律法規(guī)體系、健全公司內部控制、加強審計監(jiān)督、建立積極的企業(yè)文化等多方面協(xié)調配合,有效的防范公司會計舞弊行為,營造高質量會計信息的生態(tài)環(huán)境,維護市場經濟的運行秩序。
[Abstract]:Since the emergence of the first publicly listed company in the world, the problem of accounting fraud has come into being, which is now spreading. Accounting fraud has become a common concern in the global capital market. Accounting fraud scandals of listed companies are common, and there are "Enron" in foreign countries. The events of "WorldCom", "Lantian" and "Red Light" in China, similar to the successive exposure of fraud cases, strongly shocked the capital markets of various countries. Accounting fraud has become more and more national and enterprise. With the continuous development of the capital market in China, the relevant laws and regulations have been gradually improved, and the level of external supervision has also been greatly improved. The business environment of Chinese enterprises has been greatly improved. At the same time, although the ecological environment of enterprises has been improved to a certain extent, accounting fraud incidents are still showing a trend of increasing year by year. The capital market is still suffering from the problem of accounting fraud, which seriously affects the healthy development of the capital market in China. Therefore, accounting fraud is still our further improvement of the capital market environment. This paper starts with the meaning of accounting fraud and the identification of fraud. Through the in-depth analysis of the accounting fraud cases of Kelong Electric Co., Ltd., the company is an electrical company, specializing in the production of environmental protection refrigeration appliances, the scale is huge. In 2001, Guangdong Kelong Electric Co., Ltd. and Greenkall Technology Co., Ltd. merged successfully. After six years of rapid growth. Cologne was finally acquired by Hisense Qingdao in just four years after its merger with Greenkole. It is aimed at a company that has failed because of accounting fraud. This paper first identifies the accounting fraud in Kelon Company, and analyzes the signs and methods of accounting fraud in Kelon Company in detail. Secondly, on the basis of in-depth analysis of accounting fraud in Kelon Company. This paper puts forward some measures to prevent corporate accounting fraud, which leads to the distortion of accounting information and hurts the interests of the majority of investors. It is not conducive to the establishment of fair and just market economic order. But the identification of accounting fraud has some difficulty. The case study of Kelon Company shows that we can improve the system of laws and regulations. Improve the company's internal control, strengthen audit supervision, establish a positive corporate culture and other aspects of coordination, effective prevention of corporate accounting fraud, create a high-quality ecological environment of accounting information. To maintain the operational order of the market economy.
【學位授予單位】：吉林財經大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：F426.6;F406.7

【引證文獻】

相關期刊論文 前2條

1 孫銘澤;;上市公司會計舞弊的動因及對策分析[J];現(xiàn)代商貿工業(yè);2017年32期

2 劉麗;;淺析會計舞弊[J];現(xiàn)代經濟信息;2017年10期

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本文編號：1481304