本文關鍵詞：創(chuàng)業(yè)板上市公司會計造假問題研究　出處：《東北財經(jīng)大學》2013年碩士論文　論文類型：學位論文

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【摘要】：會計造假一直是各國學者比較關注的話題,然而其研究重點一般都集中于主板的上市公司,很少有人關注創(chuàng)業(yè)板的會計造假問題。但是創(chuàng)業(yè)板作為多層次資本市場的重要組成部分,直接影響資本市場的穩(wěn)定和發(fā)展,而且由于創(chuàng)業(yè)板設立時間還短,各項體制尚不健全,對創(chuàng)業(yè)板相關問題的研究也有助于創(chuàng)業(yè)板的進一步完善。因此在本文中,筆者從創(chuàng)業(yè)板的角度出發(fā),對會計造假的相關問題展開了研究。 我國創(chuàng)業(yè)板在歷經(jīng)十年等待之后于2009年正式開板,眾多業(yè)內(nèi)人士對其報予了極大的期望,力圖將創(chuàng)業(yè)板發(fā)展為中國的納斯納克。而創(chuàng)業(yè)板在成立之初就引起了全社會的高度關注,吸引了廣大投資者的加入并迅速成長和壯大。截至2012年底,創(chuàng)業(yè)板上市公司規(guī)模已經(jīng)由首批28家上市公司發(fā)展為355家上市公司。然而,在創(chuàng)業(yè)板急速擴張的過程中,各種隨之而來的問題也開始逐漸暴露。首先是創(chuàng)業(yè)板業(yè)績變臉的問題。由于創(chuàng)業(yè)板聚焦中小企業(yè),也具有中小企業(yè)固有的缺陷,內(nèi)部治理結構混亂。在企業(yè)成立初期要降低利潤來逃避稅收,在企業(yè)上市時要提高利潤來塑造其成長型企業(yè)的形象,因此企業(yè)不得不通過包裝達到上市目的,而過度的包裝導致企業(yè)上市之后紛紛出現(xiàn)業(yè)績變臉。從新大地到萬福生科,IPO造假頻頻發(fā)生,這也從側面反映了作為企業(yè)上市看門人的中介機構的不作為。其次是創(chuàng)業(yè)板的三高問題,高市盈率、高發(fā)行價、高超募資金導致上市公司的原始股東紛紛擠入億萬富翁的行列,中小投資者卻持續(xù)虧損,同時閑置資金無處可用,出現(xiàn)了眾多牽強附會的投資項目,這也為上市公司后續(xù)的業(yè)績變臉埋下了隱患。最后是創(chuàng)業(yè)板監(jiān)管體制薄弱的問題,由于創(chuàng)業(yè)板發(fā)展時間尚短,各種法律規(guī)范和體制都有待完善,如保薦人制度、退市制度、發(fā)審機制、處罰機制等,而這些缺陷都為會計造假提供了天然的避風港。 本文根據(jù)對創(chuàng)業(yè)板上市公司會計造假的現(xiàn)狀的分析,結合對萬福生科造假案例的相關研究,依托舞弊三角形理論,委托代理和內(nèi)部人控制理論,經(jīng)濟人假設和有限理性理論,運用規(guī)范性分析方法對其原因進行了剖析。根據(jù)舞弊三角理論將其動因分為機會、壓力和借口。會計造假的機會主要源于制度的缺陷,包括內(nèi)部治理結構失效、外部審計制度缺陷、證券發(fā)行制度缺陷、創(chuàng)業(yè)板退出制度缺陷、法律規(guī)范不健全等因素。會計造假的壓力是指造假的動機,包括公司上市、配股、逃避退市的動機或地方政府增加政績的需要。會計造假的借口來自于道德層面的問題,包括利益驅(qū)動下的道德失范和企業(yè)文化的缺失。 隨后,本文針對以上會計造假動因的分析,結合我國創(chuàng)業(yè)板上市公司自身的特點,并借鑒國外創(chuàng)業(yè)板上市公司會計造假治理的相關經(jīng)驗,提出治理創(chuàng)業(yè)板上市公司會計造假的措施。從個體角度應加強從業(yè)人員的隊伍建設、強化單位負責人的責任意識、培養(yǎng)理性的證券市場投資者。從上市公司角度應完善公司內(nèi)部治理結構和內(nèi)控體系,建立倡導誠信的企業(yè)文化。從中介機構角度出發(fā),會計師事務所和保薦機構應借鑒國外成熟的證券市場的相關經(jīng)驗,各自完善其體制。從外部監(jiān)管主體角度出發(fā),政府應轉變職能、改良政績觀,并完善相關準則制度與法律規(guī)范；行業(yè)協(xié)會應建立職業(yè)道德自律組織強化自律,完善獎懲制度引導成員自律,將自律與他律相結合；社會媒體應全力發(fā)揮其監(jiān)督與宣傳的作用,增強公眾風險意識,使全社會形成合力,對會計造假進行共同監(jiān)督。希望通過建立上市公司、政府、中介機構、社會公眾四位一體的全方位監(jiān)管體系,有效減少創(chuàng)業(yè)板上市公司會計造假行為的發(fā)生。 由于筆者的時間和經(jīng)驗有限,對于創(chuàng)業(yè)板相關問題的研究也還存在很多不足。但是希望通過本文的研究,可以對創(chuàng)業(yè)板上市公司會計造假問題的解決有所幫助。
[Abstract]:Accounting fraud has been a topic of concern of scholars, but the study focused on the main board listed companies, few people pay attention to the accounting fraud of the gem gem. But as an important part of the multi-level capital market, directly affects the stability and development of the capital market, and since the establishment of gem time in short, the system is not perfect, study the related problems of the gem also helps to further improve the gem. So in this paper, the author from the perspective of the gem, the accounting fraud related questions are discussed.
The gem in China after ten years of waiting for on 2009 officially opened, many industry insiders to the great expectations of the newspaper, trying to develop the gem and gem. China accept Si Na overcomes has attracted the attention of the whole society in the early days, adding to attract the majority of investors and the rapid growth and strong. As of the end of 2012, the GEM listed companies have the scale by the first batch of 28 listed companies for the development of the 355 listed companies. However, the process of rapid expansion in the gem, all the attendant problems are gradually exposed. The first is the gem performance face the problem. Because the market focus of small and medium-sized enterprises, but also has defects small and medium-sized enterprises inherent in the internal governance structure of chaos. In early establishment enterprises to reduce the profit to evade tax, in the listing of enterprises to increase profits to shape the growth type enterprise image, for the enterprise Through the packaging industry to achieve the purpose of the listing, and excessive packaging have led to the emergence of enterprise performance face after the listing. From the new land to Edmond branch, IPO fraud occurred frequently, it also reflected from the intermediary companies listed as not as a janitor. Second is the three problems of the gem, high earnings, high issue price, superb raised funds of Listed Companies in the original shareholders have to squeeze into the ranks of billionaires, small investors have continued losses, and no idle funds available, there are many far fetched investment projects, it is also the follow-up performance of listed companies face potential problems. Finally, the gem supervision system is weak, due to the development of gem is still short, all kinds of legal norms and the system needs to be improved, such as the sponsor system, delisting system, trial mechanism, punishment mechanism, and these defects are Accounting forgery provides a natural refuge.
According to the analysis of the status quo of the GEM listed company's accounting fraud, with the relevant research on Hail hygiene fraud case, relying on the fraud triangle theory, control theory of agent and insiders, the theory of economic man hypothesis and limited rationality, using the normative analysis method to analyze the reason according to the theory of fraud. Motivation is divided into opportunity, pressure and excuses. Defects of accounting fraud opportunities mainly originated from the system, including the failure of internal governance structure and external audit system defect, system defect and issuance of securities, the gem exit system defects, the law is not perfect and other factors. The pressure of accounting fraud refers to the fraud motivation, including listed companies, shares and avoid delisting motives or local governments to increase performance needs. The excuse of accounting fraud from the moral dimension of the problem, including the benefits of moral anomie and enterprises The lack of industry culture.
Then, this paper analyzes the reasons for the above accounting fraud, according to the characteristics of China's GEM listed companies themselves, and learn from experience of the governance of accounting fraud of foreign companies listed on GEM, the GEM listed company governance of accounting fraud measures. From the perspective of individual practitioners should strengthen team construction, strengthen the responsibility of the person in charge consciousness, cultivating rational stock market. Investors should improve the internal governance structure and internal control system from the perspective of listed companies, establish integrity of corporate culture. Starting from the agency perspective, relevant experience in accounting firms and the sponsor should draw lessons from foreign mature securities market, improve its respective system. From the perspective of external supervision the government should change their functions and improvement, performance concept, and improve the relevant standards and legal norms; industry associations should establish occupation moral self-discipline Organizations to strengthen self-discipline, improve the reward system to guide members will be combined with self-discipline, self-discipline heteronomy; social media should fully play its role of supervision and propaganda, to enhance public awareness of risk, make the whole society to form a cohesive force, joint supervision of the accounting fraud. Hope that through the establishment of a listed company, government, intermediary organizations, a full range of social supervision system one of the four public, effectively reduce the gem accounting fraud of listed companies.
Due to the limited time and experience of the author, there are still many deficiencies in the research of gem, but I hope this research can help to solve the accounting fraud problem of GEM listed companies.

【學位授予單位】：東北財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275.2;F832.51

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