新中基财务舞弊案例研究

发布时间：2018-01-25 20:14

本文关键词： 财务舞弊风险因子新中基　出处：《沈阳工业大学》2017年硕士论文　论文类型：学位论文

【摘要】：近年来我国证券市场快速发展,广大投资者做出投资决策的重要依据是上市公司公开披露的信息,尤其是财务信息的真实性引起了社会各界的高度关注。但是,中国证监会官方网站公开的资料显示,我国上市公司财务舞弊有日趋猖獗之势,无论是舞弊手段之多,舞弊持续时间之长,还是舞弊金额之大,都令整个资本市场为之震惊。虚假的财务信息掩盖了公司的真实经营业绩,严重扭曲了公司股票的真实价值。更重要的是,误导了广大投资者,特别是对中小投资者,造成了不可挽回的损失,同时也妨碍了我国资本市场的健康稳定发展。因此,在我国资本市场快速发展的今天,研究财务舞弊的动因及如何防范上市公司财务舞弊,依法保护投资者的利益已刻不容缓。于是,对财务舞弊案例进行分析,具有十分重要的理论意义和现实意义。论文采用理论与案例分析相结合的方法。理论部分介绍了财务舞弊的四个动因理论,并对我国上市公司的舞弊手段进行统计分析,对财务舞弊的危害进行阐述。案例研究部分,首先在简要介绍新疆中基实业股份有限公司的基本情况及历年主要财务数据的基础上,介绍新中基的舞弊情况和处罚结果。其次,从舞弊动因、舞弊手段、舞弊的影响和市场反应四个方面展开对新中基财务舞弊的案例分析,其中特别运用风险因子理论对新中基财务舞弊的动因加以详述。通过分析,论文发现:新中基公司因避免退市,谋划了长达六年的财务舞弊,通过隐瞒关联交易,利用非关联企业中转过账,连续多年虚构购销业务,调节利润,致使2006-2011年度财务报表存在重大不实披露、误导性陈述和重大遗漏。最后,结合案例分析提出可供各方参考的启示和借鉴之处,针对风险因子理论五要素,逐一提出治理对策。其中,对于上市公司人员道德、管理者经营方面提出了控制个别风险因子的相关建议;对于上市公司内部控制、外部审计机构和舞弊惩罚力度方面,提出了控制一般风险因子的相关建议。
[Abstract]:In recent years, the rapid development of China's securities market, the majority of investors to make investment decisions on the basis of public disclosure of information, especially the authenticity of financial information has aroused great concern from all walks of life. The official website of China Securities Regulatory Commission (CSRC) shows that financial fraud of listed companies in China has become increasingly rampant, regardless of the number of means of fraud, fraud for a long time, or the amount of fraud. False financial information conceals the real operating performance of the company, seriously distorts the real value of the company's stock, and, more importantly, misleads the majority of investors. Especially to the small and medium-sized investors, caused irreparable losses, but also hindered the healthy and stable development of China's capital market. Therefore, the rapid development of China's capital market today. It is urgent to study the causes of financial fraud and how to prevent financial fraud of listed companies and to protect the interests of investors according to law. It has very important theoretical and practical significance. This paper adopts the method of combining theory with case analysis. The theoretical part introduces the four motivation theories of financial fraud. And the means of fraud of listed companies in China are statistically analyzed, and the harm of financial fraud is expounded. The case study part. First of all, on the basis of brief introduction of the basic situation of Xinjiang Zhongji Industrial Co., Ltd and the main financial data over the years, this paper introduces the fraud situation and punishment results of Xinzhongji. Secondly, it introduces the reasons of fraud and the means of fraud. The impact of fraud and market response to the new financial fraud in four aspects of the case study, especially the use of risk factor theory to explain the causes of new financial fraud. The paper found that: Xinzhongji company to avoid delisting, planning for up to six years of financial fraud, through the concealment of related transactions, the use of non-affiliated enterprises transfer accounts, consecutive years of fictitious purchase and sales business, adjust profits. The financial statements of 2006-2011 have significant false disclosure, misleading statements and major omissions. Finally, combined with the case analysis, the paper puts forward the enlightenment and reference for all parties. According to the five elements of risk factor theory, this paper puts forward the countermeasures of governance one by one. Among them, the author puts forward some suggestions on controlling individual risk factors in terms of personnel morality and management of listed companies. For the internal control of listed companies, external audit institutions and fraud penalties, this paper puts forward some suggestions to control general risk factors.
【学位授予单位】：沈阳工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.82;F406.7

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