基于舞弊三角理论的金亚科技财务舞弊研究

发布时间：2018-03-25 22:14

本文选题：财务舞弊　切入点：三角理论　出处：《兰州财经大学》2017年硕士论文

【摘要】：近年来,我国资本市场发展迅速,然而屡禁不止的上市公司财务舞弊行为扰乱了资本市场的秩序,是资本市场发展面临的一个重要问题。财务舞弊案件屡见不鲜,不但给投资者带来损失,而且扰乱了资本市场的秩序。如果不对上市公司的财务舞弊行为加以规范,上市公司的总体质量就很难保证,并将对资本市场的持续全面发展产生一定的影响。因此,对上市公司财务舞弊的研究具有重要的现实意义。国内外研究学者对于财务舞弊分别从财务舞弊识别、财务舞弊动因以及治理措施进行了深入的研究,但基于某种理论对财务舞弊案例进行研究的文献较少,因此,本文选取近期最新发生财务造假的金亚科技为案例,并运用三角理论进行研究,是对三角理论在实际运用上的创新。本文选取被曝光的“金亚科技”财务舞弊案例为研究分析的对象,发现公司存在大股东占用资金,虚构预付账款,虚构采购数据等严重的财务造假问题,主要运用三角理论对公司财务舞弊的动因进行具体地深入分析,并对公司财务舞弊造成的后果进行分析,在研究分析的基础之上,有针对性地从公司内部层面和公司外部层面提出防范公司财务舞弊的对策建议,内部层面包括完善内部控制结构等,外部层面包括强化证券市场的监管和加强审计机构的监督管理等来防范财务舞弊。
[Abstract]:In recent years, rapid development of China's capital market, the financial fraud of listed companies but repeated disturb the order of capital market, is an important issue facing the development of the capital market. Financial fraud cases It is often seen. not only bring losses to investors, and disturbing the order of the capital market. If the financial fraud not listed the company to regulate the overall quality of listed companies is difficult to guarantee, and will affect the sustainable development of the capital market. Therefore, the research has important practical significance to the listed company's financial fraud. Researchers at home and abroad for financial fraud from the financial fraud, financial fraud causes and control measures the in-depth research, but some theory research on financial fraud cases based on the literature, therefore, this paper selects the most recent financial Geeya fraud case, and the use of research triangle theory, is the innovation in the practical application of the triangle theory. This paper selected the exposure of the financial fraud case geeya technology "for research and analysis, found that the company exists improriated capital, fictitious pre payment of bills, financial fraud fictitious purchase data seriously, mainly using the motivation of the company's financial fraud triangle theory to specific in-depth analysis, and analyzes the cause of financial fraud consequences, on the basis of research and analysis, the author puts forward the countermeasures and suggestions to prevent financial fraud from the company's internal and external level level, including the improvement of the internal level the internal control structure, external level including strengthening the supervision of the securities market and strengthen the supervision and management of audit institutions to prevent financial fraud.

【学位授予单位】：兰州财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.6;F406.7

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