本文選題：財(cái)務(wù)造假 + 防范措施��； 參考：《遼寧大學(xué)》2017年碩士論文

【摘要】：伴隨國(guó)際局勢(shì)的穩(wěn)定和諧,世界經(jīng)濟(jì)也進(jìn)入到加速發(fā)展的軌道上。然而在繁榮的背后也出現(xiàn)了很多為了高額利潤(rùn)而枉顧自己的社會(huì)責(zé)任,利用會(huì)計(jì)舞弊手段進(jìn)行“圈錢”的惡瘤。我國(guó)企業(yè)在國(guó)家鼓勵(lì)發(fā)展經(jīng)濟(jì)的大環(huán)境下也面臨著非常多的“誘惑”。有些企業(yè)可以在其中認(rèn)清方向,遵循職業(yè)道德穩(wěn)步發(fā)展,然而卻存在一些企業(yè),鉆了會(huì)計(jì)法規(guī)審計(jì)法規(guī)的空子,抱著投機(jī)牟利的心理,進(jìn)行財(cái)務(wù)舞弊。這一現(xiàn)象不僅對(duì)我國(guó)會(huì)計(jì)界和審計(jì)界在社會(huì)的誠(chéng)信產(chǎn)生了十分嚴(yán)重的惡性影響,對(duì)我國(guó)證券市場(chǎng)和注冊(cè)會(huì)計(jì)師行業(yè)也產(chǎn)生了猛烈沖擊,動(dòng)搖了投資者的信心并使其承擔(dān)了更大的風(fēng)險(xiǎn)從而使投資欲望減退,更是極大的影響了證券市場(chǎng)中資金的流動(dòng),妨礙了我國(guó)資本市場(chǎng)的快速發(fā)展。在我國(guó)資本市場(chǎng)發(fā)展的20多年來,財(cái)務(wù)造假問題從未停止,由于很多原因,造假手段變得越來越大膽并受人關(guān)注。前有主板臭名昭著的銀廣夏,近有創(chuàng)業(yè)板造假的萬福生科。2016年,“博元投資”成為證券市場(chǎng)首家因觸及重大信息披露違法情形被終止上市的公司,也是2016年首只退市的股票。在證券市場(chǎng)中產(chǎn)生了極其惡劣的反響,嚴(yán)重影響了廣大中小投資者對(duì)股票市場(chǎng)的信心。與前幾年著名的財(cái)務(wù)造假案例相比,博元投資有限公司的造假手法更加復(fù)雜,不容易被審計(jì)機(jī)構(gòu)及監(jiān)管機(jī)構(gòu)所發(fā)現(xiàn)。分析并研究博元投資的造假原因,及公司在整個(gè)財(cái)務(wù)造假過程中所運(yùn)用的手段,能對(duì)監(jiān)管部門及審計(jì)機(jī)構(gòu)起到警示與提醒的作用,并使證券股票市場(chǎng)在嚴(yán)肅的市場(chǎng)環(huán)境下更加快速健康的發(fā)展。對(duì)于博元投資財(cái)務(wù)造假案,本文通過對(duì)財(cái)務(wù)舞弊相關(guān)概念,舞弊三角理論等,首先對(duì)整個(gè)事件過程進(jìn)行詳細(xì)介紹;然后運(yùn)用會(huì)計(jì)知識(shí)與財(cái)務(wù)管理知識(shí)對(duì)博元投資近幾年的財(cái)務(wù)報(bào)表,財(cái)務(wù)指標(biāo)做了詳細(xì)分析,總結(jié)公司財(cái)務(wù)造假所涉及的方法,包括如何虛增銀行往來,嚴(yán)重虛假披露財(cái)務(wù)信息等。然后繼續(xù)分析導(dǎo)致博元投資造假案件發(fā)生的各種原因;最后,根據(jù)博元投資造假案,引發(fā)企業(yè)為防范此類事件發(fā)生提出對(duì)策及建議,并提出此案例對(duì)我國(guó)資本市場(chǎng)所給予的啟示。
[Abstract]:With the stability and harmony of the international situation, the world economy has also entered the track of accelerating development.However, behind the boom, there also appeared a lot of social responsibility for high profits, accounting fraud means to "circle money" evil tumor.Chinese enterprises are also faced with many "temptations" under the environment of encouraging the development of economy.Some enterprises can get a clear understanding of the direction and follow the steady development of professional ethics. However, there are some enterprises that drill the gap of accounting laws and audit laws and regulations, hold the psychology of speculation and profit, and carry on financial fraud.This phenomenon not only has a very serious and malignant impact on the integrity of the accounting and auditing circles in our country, but also has a fierce impact on the securities market and the CPA industry in our country.It shakes the confidence of investors and makes them bear more risks, thus makes the investment desire drop, which greatly affects the flow of funds in the securities market and hinders the rapid development of the capital market in our country.In the more than 20 years of capital market development in China, the problem of financial fraud has never stopped. Because of many reasons, counterfeiting means have become more and more bold and attracted people's attention.In 2016, Boyuan Investments became the first company in the stock market to have been suspended from the stock market for touching significant disclosure violations and the first delisting of the stock market in 2016.In the stock market has produced extremely bad response, has seriously affected the majority of small and medium-sized investors' confidence in the stock market.Compared with the famous financial fraud cases in previous years, Boyuan Investment Co., Ltd.'s counterfeiting techniques are more complex and not easy to be detected by auditors and regulators.The analysis and study of the reasons for the fraud of Boyuan investment and the means used by the company in the whole process of financial fraud can serve as a warning and warning to the regulatory authorities and audit institutions.And make the stock market in the serious market environment more rapid and healthy development.For the Boyuan investment financial fraud case, this article through the financial fraud related concepts, fraud triangle theory, first of all, the whole process of the event is introduced in detail;Then, using accounting knowledge and financial management knowledge to analyze the financial statements and financial indicators of Boyuan investment in recent years in detail, summarize the methods involved in the financial fraud of the company, including how to increase bank transactions.Serious false disclosure of financial information and so on.Then we continue to analyze the various reasons that led to the bogus investment cases. Finally, according to the bogus investment cases, the enterprises put forward countermeasures and suggestions to prevent this kind of incidents.And put forward this case to our country capital market gives enlightenment.
【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
【分類號(hào)】：F832.51

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 葉慧丹;;資本市場(chǎng)監(jiān)管規(guī)則能有效遏制財(cái)務(wù)舞弊嗎?——以ST博元為例[J];財(cái)會(huì)通訊;2017年05期

2 高冉;;我國(guó)上市公司信息披露不足與完善[J];合作經(jīng)濟(jì)與科技;2017年04期

3 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

4 葉茂;;注冊(cè)制改革現(xiàn)狀分析[J];時(shí)代金融;2017年02期

5 李杰;;我國(guó)上市公司會(huì)計(jì)造假的防范與治理[J];企業(yè)改革與管理;2016年22期

6 張若瓊;;我國(guó)上市公司財(cái)務(wù)造假治理分析[J];時(shí)代金融;2016年24期

7 郭海洋;;上市公司內(nèi)部控制信息披露問題研究——基于ST博元公司的案例分析[J];農(nóng)村經(jīng)濟(jì)與科技;2016年10期

8 戴亮;;上市公司財(cái)務(wù)造假的動(dòng)因、手段及影響——以南紡股份財(cái)務(wù)造假案為例[J];新會(huì)計(jì);2016年05期

9 李浩宇;;“不死鳥”神話破滅 *ST博元被強(qiáng)制退市[J];中國(guó)金融家;2016年04期

10 陳靜波;袁衛(wèi)秋;;上市公司內(nèi)部控制信息披露問題研究——以民生銀行為例[J];安徽廣播電視大學(xué)學(xué)報(bào);2016年01期

相關(guān)碩士學(xué)位論文 前4條

1 張麗;*ST博元財(cái)務(wù)重述問題研究[D];石河子大學(xué);2016年

2 安寧;博元投資股份有限公司財(cái)務(wù)舞弊案例研究[D];遼寧大學(xué);2016年

3 王琨;證券市場(chǎng)財(cái)務(wù)造假問題研究[D];大連海事大學(xué);2013年

4 姚俊飛;JX會(huì)計(jì)師事務(wù)所發(fā)展戰(zhàn)略研究[D];西南財(cái)經(jīng)大學(xué);2010年

，

本文編號(hào)：1741857