金亚科技财务舞弊的案例研究
发布时间：2019-03-09 16:26
【摘要】：近年来随着我国市场经济的发展和证券市场的日益完善,上市公司数量不断攀升已经突破3000家,上市公司都想通过首次公开发行进入资本市场融资为企业补充资金。但是上市公司数量提升的同时,质量并没有相应的提高。近几年资本市场上市公司财务舞弊事件越来越多,直接损害广大老百姓的切身利益。企业自身经营的效果和质量关系着一大堆利益相关者的权益,特别是上市公司因为其直接在股市中融资,所以它的财务信息的真实性和可靠性就显得特别重要。由于之前上市公司财务舞弊事件的曝光给广大投资者造成了巨大的损失,财务舞弊行为的危害性不言而喻,不仅会损害投资者和债权人,还会阻碍资本市场的健康发展。因为通过研究资本市场典型的财务舞弊案例,可以更加清晰的剖析财务舞弊的原因和目的,由此有针对性地提出防范措施和治理建议,对资本市场的健康发展具有重要意义。四川金亚科技公司通过财务舞弊欺诈上市的案例就是一个具有典型性的案例。金亚科技公司在2009年10月通过首次公开发行成功登陆我国创业板市场,股票代码为300028,成为了当时最新上市的通信类上市公司,取得了很多不俗的业绩。然而,最后面被调查得知,这些所谓的不俗的业绩都是通过财务舞弊和欺诈上市而虚构的假象。在上市之前以及之后的几年时间里,金亚科技公司虚构工程的预付款,以及虚增收入和净利润,并且随意篡改财务报告的数据,从而给投资者呈现出了一个看似让人满意的虚假的财务报表。通过分析得知,我们能够结合财务舞弊的三角理论、GONE理论以及风险因子理论来分析金亚科技财务舞弊的动机、机会、借口这些因素,从而从企业内部管理和社会的外部监督两个不同的方面探究四川金亚科技财务舞弊的动因,希望尽量的通俗易懂和详细。分析金亚科技欺诈上市的动机原因这个角度,主要是建立在财务舞弊三角理论、财务舞弊风险因子理论这些理论学说的基础上面。后半部分所提出的防范上市企业财务造假的对策和建议,都是和前半部分所分析的金亚科技欺诈上市的动因和原因进行相对应的分析提出。具体的做法主要分为企业内部和外部两大方面:从企业内部来讲主要有,完善企业内部的组织结构从而对权力进行制约,提高公司内部控制活动以及内部监督的有效性,从而从企业内部方面减少财务舞弊的发生。从企业外部来讲最重要的是完善法律法规,然后就是保持注册会计师的独立审计地位,客观公正的出具审计报告,提高财务从业人员的职业道德,最后就是利用好社会媒体等的舆论力量。
[Abstract]:In recent years, with the development of market economy and the improvement of securities market, the number of listed companies has risen to more than 3000. All listed companies want to replenish capital through initial public offering into the capital market. However, while the number of listed companies has improved, the quality has not been correspondingly improved. In recent years, there are more and more cases of financial fraud of listed companies in capital market, which directly damage the vital interests of the common people. The effect and quality of the enterprise's own operation is related to the rights and interests of a large number of stakeholders, especially for the listed companies because of their direct financing in the stock market, so the authenticity and reliability of its financial information appears to be particularly important. Since the exposure of financial fraud in listed companies has caused huge losses to investors, the harm of financial fraud is self-evident, which will not only harm the investors and creditors, but also hinder the healthy development of the capital market. By studying the typical cases of financial fraud in capital market, we can analyze the cause and purpose of financial fraud more clearly, and then put forward the preventive measures and governance suggestions, which is of great significance to the healthy development of capital market. Sichuan Jinya science and technology company through financial fraud and fraud listing case is a typical case. Jinya Science and Technology Co., Ltd. successfully entered the gem market of China through initial public offering in October 2009. The stock code is 300028. It has become the latest listed communications company at that time, and has made a lot of outstanding achievements. However, in the end, the investigation revealed that these so-called "good results" were fabricated through financial fraud and fraudulent listing. Prior to and in the years following the listing, the advance payments for Jinya Technologies' fictional projects, as well as inflated revenue and net profits, were falsified as well as financial report data. Thus presented investors with a seemingly satisfactory false financial statements. Through the analysis, we can combine the triangle theory of financial fraud, GONE theory and risk factor theory to analyze the motivation, opportunity and excuse of financial fraud in Jinya science and technology. In order to explore the causes of financial fraud in Sichuan Jinya science and technology from two different aspects of enterprise internal management and social external supervision, we hope to be as easy to understand and detailed as possible. Based on the theory of financial fraud triangle theory and financial fraud risk factor theory, this paper analyzes the motivation of Jinya technology fraud listed on the basis of the theory of "financial fraud triangle" and "risk factor theory of financial fraud". The countermeasures and suggestions to prevent the financial fraud of listed enterprises in the second half are all put forward in accordance with the causes and reasons of Jinsub technology fraud listed in the first half of the paper. The specific methods are divided into two aspects: internal and external aspects: from the inside of the enterprise, improve the internal organizational structure to restrict the power, improve the internal control activities and the effectiveness of internal supervision, and improve the effectiveness of the internal control activities and internal supervision, and improve the effectiveness of the internal control activities and internal supervision. Thus from the internal aspects of the enterprise to reduce the occurrence of financial fraud. From the outside of the enterprise, the most important thing is to perfect the laws and regulations, then to maintain the independent audit status of the certified public accountant, to issue the audit report objectively and impartially, and to improve the professional ethics of the financial practitioners. Finally, the use of social media and other public opinion forces.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.6;F406.7
本文编号：2437646
[Abstract]:In recent years, with the development of market economy and the improvement of securities market, the number of listed companies has risen to more than 3000. All listed companies want to replenish capital through initial public offering into the capital market. However, while the number of listed companies has improved, the quality has not been correspondingly improved. In recent years, there are more and more cases of financial fraud of listed companies in capital market, which directly damage the vital interests of the common people. The effect and quality of the enterprise's own operation is related to the rights and interests of a large number of stakeholders, especially for the listed companies because of their direct financing in the stock market, so the authenticity and reliability of its financial information appears to be particularly important. Since the exposure of financial fraud in listed companies has caused huge losses to investors, the harm of financial fraud is self-evident, which will not only harm the investors and creditors, but also hinder the healthy development of the capital market. By studying the typical cases of financial fraud in capital market, we can analyze the cause and purpose of financial fraud more clearly, and then put forward the preventive measures and governance suggestions, which is of great significance to the healthy development of capital market. Sichuan Jinya science and technology company through financial fraud and fraud listing case is a typical case. Jinya Science and Technology Co., Ltd. successfully entered the gem market of China through initial public offering in October 2009. The stock code is 300028. It has become the latest listed communications company at that time, and has made a lot of outstanding achievements. However, in the end, the investigation revealed that these so-called "good results" were fabricated through financial fraud and fraudulent listing. Prior to and in the years following the listing, the advance payments for Jinya Technologies' fictional projects, as well as inflated revenue and net profits, were falsified as well as financial report data. Thus presented investors with a seemingly satisfactory false financial statements. Through the analysis, we can combine the triangle theory of financial fraud, GONE theory and risk factor theory to analyze the motivation, opportunity and excuse of financial fraud in Jinya science and technology. In order to explore the causes of financial fraud in Sichuan Jinya science and technology from two different aspects of enterprise internal management and social external supervision, we hope to be as easy to understand and detailed as possible. Based on the theory of financial fraud triangle theory and financial fraud risk factor theory, this paper analyzes the motivation of Jinya technology fraud listed on the basis of the theory of "financial fraud triangle" and "risk factor theory of financial fraud". The countermeasures and suggestions to prevent the financial fraud of listed enterprises in the second half are all put forward in accordance with the causes and reasons of Jinsub technology fraud listed in the first half of the paper. The specific methods are divided into two aspects: internal and external aspects: from the inside of the enterprise, improve the internal organizational structure to restrict the power, improve the internal control activities and the effectiveness of internal supervision, and improve the effectiveness of the internal control activities and internal supervision, and improve the effectiveness of the internal control activities and internal supervision. Thus from the internal aspects of the enterprise to reduce the occurrence of financial fraud. From the outside of the enterprise, the most important thing is to perfect the laws and regulations, then to maintain the independent audit status of the certified public accountant, to issue the audit report objectively and impartially, and to improve the professional ethics of the financial practitioners. Finally, the use of social media and other public opinion forces.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.6;F406.7
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