XT公司基于舞弊三角理论的财务舞弊问题研究

发布时间：2018-07-26 10:27

【摘要】：21世纪以来,随着经济的飞速发展,中国的资本市场不断发展和完善。但与此同时,财务舞弊现象屡屡见诸报端,从银广夏到蓝田股份,万福生科,紫鑫药业等,上市公司受利益驱动,披露虚假信息,不断挑战相关法律底线,这些财务舞弊行为不仅给企业带来巨大的灾难,而且严重损害了广大投资者的利益,扰乱了资本市场秩序,阻碍国民经济的发展。为了防止财务舞弊,维护资本市场的正常运行,相关监管部门加大监管力度,相继出台各种政策制度,但从财务舞弊案发的频率来看,效果欠佳。因此对上市公司财务舞弊和舞弊防范对策与建议的研究仍具有很强的现实意义。本文采取案例分析方式,选取XT公司为例,基于舞弊三角理论研究XT公司财务舞弊问题。从压力、机会和自我合理化借口舞弊三角理论这三因素出发,对XT公司财务舞弊事件进行不同角度的分析,从而给出基于舞弊三角理论的上市公司财务舞弊防范对策和治理建议,促进上市公司健康可持续发展,维护证券市场稳定。本文主体部分分为六章:第一章是绪论,在这一章节中主要介绍本文的研究背景与研究意义,同时对与财务舞弊相关的文献进行综述,并确定了本文的研究方法和研究思路。第二章是财务舞弊的相关概念界定与理论基础,介绍了财务舞弊及其相关概念,同时介绍了财务舞弊三角理论、冰山理论、GONE理论和风险因子理论这四个目前财务舞弊研究的相关理论。第三章对XT公司财务舞弊案例进行介绍,首先介绍了 XT公司的背景情况,然后对XT公司财务舞弊案件进行回顾,最后通过对XT公司财务报表数据以及运营情况的分析,剖析XT公司财务舞弊手段。第四章主要依据舞弊三角理论,从压力,机会和自我合理化三个角度对XT公司财务舞弊案例进行分析。第五章基于舞弊三角理论,通过减轻上市公司舞弊压力,减少上市公司舞弊机会,消除上市公司舞弊借口三个方面对上市公司财务舞弊提出防范对策和治理建议。第六章,研究结论和未来展望,呼吁上市公司,相关监管部门和广大投资者一起努力,共同营造良好的投资环境。
[Abstract]:Since the 21 st century, with the rapid development of economy, China's capital market has been developing and perfecting. At the same time, however, the phenomenon of financial fraud is frequently seen in newspapers. From silver, Guangxia to Lantian shares, Wanfu Shengke, Zixin Pharmaceutical, and so on, listed companies are driven by interests, disclose false information, and constantly challenge the relevant legal bottom line. These financial fraud not only brings great disaster to enterprises, but also seriously damages the interests of investors, disturbs the order of capital market and hinders the development of national economy. In order to prevent the financial fraud and maintain the normal operation of the capital market, the relevant regulatory authorities have stepped up supervision and introduced various policy systems one after another, but from the frequency of financial fraud cases, the results are not good. Therefore, the research on financial fraud and fraud prevention of listed companies is still of great practical significance. Based on the theory of fraud triangle, this paper takes XT company as an example to study the financial fraud of XT company. Based on the triangle theory of pressure, opportunity and self-rationalization, this paper analyzes XT company's financial fraud from different angles. Therefore, the countermeasures and management suggestions of financial fraud of listed companies based on the theory of fraud triangulation are given to promote the healthy and sustainable development of listed companies and to maintain the stability of the securities market. The main body of this paper is divided into six chapters: the first chapter is the introduction, in which the research background and significance of this paper are introduced, and the literature related to financial fraud is summarized, and the research methods and research ideas are determined. The second chapter is the definition and theoretical basis of financial fraud, introduces financial fraud and its related concepts, and introduces the triangle theory of financial fraud. Iceberg theory and risk factor theory are four relevant theories of financial fraud research. The third chapter introduces the financial fraud cases of XT Company, firstly introduces the background of XT Company, then reviews the financial fraud cases of XT Company, and finally analyzes the financial statement data and operation of XT Company. Analyze the financial fraud of XT Company. The fourth chapter analyzes the financial fraud cases of XT company from three angles of pressure, opportunity and self-rationalization according to the theory of fraud triangle. The fifth chapter based on the theory of fraud triangle, through reducing the listed company fraud pressure, reduce the listed company fraud opportunities, eliminate the listed company fraud excuses three aspects of the listed company financial fraud prevention countermeasures and governance recommendations. The sixth chapter, the conclusion of the research and future outlook, calls on listed companies, relevant regulatory authorities and investors to work together to create a good investment environment.
【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.61

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