日本东芝财务造假案例的分析与借鉴
发布时间：2019-07-09 06:22
【摘要】：日本东芝公司(Toshiba)成立于1904年,是日本最大的半导体制造商,也是第二大综合电机制造商。多年来,东芝公司一直走在日本公司治理改革的前列,甚至曾经成为公司治理图书的研究案例。然而,在2015年5月,日本东芝陷入了一场臭名昭著的财务丑闻风波。首先,本文对国内外关于财务造假的相关理论进行总结。然后,采用案例研究法,以文献综述及理论基础为依据,对日本东芝财务造假案例进行分析研究。本文主要从造假手段、原因、特征和后果来分析整个事件。最后从分析结果中得出东芝财务造假事件对我国企业和经济发展的借鉴和启示意义。研究发现,东芝财务造假的原因不仅在于企业高管的刻意和企业文化及经营目标的不恰当,更在于东芝公司的内部控制制度的重大缺陷。相对于我国企业当下面临的发展环境,东芝所暴露出来的问题也是我国大多数企业所有的问题,针对这些问题,本文在最后提出了相关具体的解决措施。
[Abstract]:Founded in 1904, Toshiba (Toshiba) is Japan's largest semiconductor manufacturer and the second largest manufacturer of integrated motors. For many years, Toshiba has been in the forefront of corporate governance reform in Japan, and has even become a case study of corporate governance books. In May 2015, however, Toshiba, Japan, was embroiled in a notorious financial scandal. First of all, this paper summarizes the relevant theories of financial fraud at home and abroad. Then, based on the literature review and theoretical basis, the case of Toshiba financial fraud in Japan is analyzed and studied by using the case study method. This paper mainly analyzes the whole event from the means of fraud, causes, characteristics and consequences. Finally, from the analysis results, the reference and enlightenment significance of Toshiba financial fraud event to the development of Chinese enterprises and economy is obtained. It is found that the reason for Toshiba financial fraud lies not only in the deliberate and inappropriate corporate culture and business objectives of corporate executives, but also in the major defects of Toshiba's internal control system. Compared with the development environment faced by Chinese enterprises at present, the problems exposed by Toshiba are also all the problems of most enterprises in our country. In view of these problems, this paper puts forward the relevant concrete solutions at the end of this paper.
【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】：F416.6;F406.7
本文编号：2511921
[Abstract]:Founded in 1904, Toshiba (Toshiba) is Japan's largest semiconductor manufacturer and the second largest manufacturer of integrated motors. For many years, Toshiba has been in the forefront of corporate governance reform in Japan, and has even become a case study of corporate governance books. In May 2015, however, Toshiba, Japan, was embroiled in a notorious financial scandal. First of all, this paper summarizes the relevant theories of financial fraud at home and abroad. Then, based on the literature review and theoretical basis, the case of Toshiba financial fraud in Japan is analyzed and studied by using the case study method. This paper mainly analyzes the whole event from the means of fraud, causes, characteristics and consequences. Finally, from the analysis results, the reference and enlightenment significance of Toshiba financial fraud event to the development of Chinese enterprises and economy is obtained. It is found that the reason for Toshiba financial fraud lies not only in the deliberate and inappropriate corporate culture and business objectives of corporate executives, but also in the major defects of Toshiba's internal control system. Compared with the development environment faced by Chinese enterprises at present, the problems exposed by Toshiba are also all the problems of most enterprises in our country. In view of these problems, this paper puts forward the relevant concrete solutions at the end of this paper.
【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】：F416.6;F406.7
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