金亚科技财务舞弊研究

发布时间：2018-01-21 23:33

本文关键词： 上司公司财务舞弊对策建议　出处：《广西大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着资本市场的不断发展,财务信息在资本投资中的重要性已经开始得到了投资者的特别关注,但是上市公司财务舞弊事件的出现,已经给证券市场经济秩序的稳定性带来了严重的冲击。为了寻找出可以防范财务舞弊,维护证券市场正常运行,同时避免中小投资者合法权益受到侵害的具体路径。本文在对上市公司的财务舞弊问题进行探究的过程中,借助规范研究、文献研究及案例研究相结合的研究方法来对一些与财务舞弊相关文献进行了梳理以后,以金亚科技财务舞弊为例,对金融舞弊机制的识别、手段和原因进行了深入分析。并对上市企业财务舞弊的特点,及审计未能发现其舞弊的原因和财务舞弊的行为和特征进行了探析。最后,针对分析出的原因,本篇文章主要从审计人员、上市公司和外部监管部门三方面入手,对防治上市公司财务舞弊行为进行了探究,以期能够为上市公司舞弊现象的遏制提供一定帮助。
[Abstract]:With the development of capital market, the importance of financial information in capital investment has been paid special attention by investors, but the financial fraud of listed companies appears. It has brought serious impact to the stability of securities market economy order. In order to find out can prevent financial fraud, to maintain the normal operation of the securities market. At the same time to avoid the legitimate rights and interests of small and medium-sized investors to be infringed on the specific path. This paper explores the financial fraud of listed companies in the process, with the help of normative research. Literature research and case studies combined with the research methods to sort out some related literature on financial fraud, taking Jinya technology financial fraud as an example, to identify the financial fraud mechanism. The means and causes of the in-depth analysis of listed enterprises and the characteristics of financial fraud, and audit failed to find the reasons for fraud and financial fraud behavior and characteristics. Finally, in view of the analysis of the reasons. This article mainly from the auditors, listed companies and external regulatory departments of three aspects of the prevention and treatment of financial fraud of listed companies were explored. In order to provide some help for listed companies to curb fraud.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.6;F406.7;F832.51

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