公司治理视角下的欣泰电气财务舞弊案例分析

发布时间：2018-01-30 12:18

本文关键词： 上市公司公司治理财务舞弊治理措施　出处：《安徽工业大学》2017年硕士论文　论文类型：学位论文

【摘要】：我国资本市场起步较晚但发展迅速,为我国的经济建设增添了活力。但是随之而来的财务舞弊问题一直困扰着广大投资者和会计界的学者。近几年资本环境变化迅速,发展也十分迅猛,但是财务舞弊非但没有行之有效的解决措施,反而愈发严重。找出财务舞弊的根本动因,才能找到遏制财务舞弊的方法,从而从根本上减少财务舞弊的出现。本文以公司治理的视角着眼入手,从公司治理对上市公司财务舞弊的动因进行内部和外部两个方面的分析研究,并提出行之有效的治理措施。本文主要内容包括以下六个部分:第一部分,绪论部分指出了研究的背景、目的和意义,介绍了研究的基本思路、内容框架和研究方法及创新点。第二部分,通过对公司治理与财务舞弊的定义和相关理论基础的介绍,总结当前研究的理论成果。对国外学者和国内学者对于公司治理和财务舞弊研究以及两者之间的关系研究的文献进行梳理和总结。分析我国目前上市公司治理制度背景,并发现其中存在的不足和可以继续研究的方向。第三部分为欣泰电气财务舞弊案例的简介,大致介绍了欣泰电气的概况,回顾欣泰电气舞弊事件的来龙去脉。第四部分则以欣泰电气舞弊案为例,进行具体的案例分析。对欣泰电气舞弊的手段进行分析,从内部治理和外部治理两个角度对欣泰电气财务舞弊动因进行分析。其中内部动因有股权结构、董事会、监事会和审计委员会和高级管理人员四个方面;外部动因有资本市场、政府、银行和中介机构四个方面。第五部分是完善上市公司治理结构的财务舞弊治理措施,结合我国特殊的上市公司制度背景分析,从对欣泰电气财务舞弊案的分析中得出完善公司内部治理结构和外部治理结构的具有可操作性的具体措施。第六部分是研究结论,对全文进行了全面的概括,总结了论文存在的不足,并说明后续的研究方向。
[Abstract]:China's capital market started late but developed rapidly. For the economic construction of our country has added vitality, but the financial fraud problem has been puzzling the majority of investors and accounting scholars. In recent years, the capital environment changes rapidly, the development is also very rapid. But financial fraud not only has no effective solution, but also becomes more and more serious. To find out the fundamental reasons of financial fraud, we can find a way to curb financial fraud. In order to fundamentally reduce the emergence of financial fraud. This article from the perspective of corporate governance, from the corporate governance of listed companies financial fraud causes of internal and external analysis and research. The main contents of this paper include the following six parts: the first part, the introduction part points out the background, purpose and significance of the research, and introduces the basic ideas of the study. The second part introduces the definition and related theoretical basis of corporate governance and financial fraud. To summarize the theoretical results of current research. To summarize the literature of foreign and domestic scholars on corporate governance and financial fraud and the relationship between them. To analyze the current listed corporate governance system in China. The background. And found that there are shortcomings and can continue to study the direction. The third part is a brief introduction of Xintai Electric financial fraud cases, the general situation of Xintai Electric. Review the origin of Xintai Electric Fraud. Part 4th takes Xintai Electric fraud case as an example, carries on the concrete case analysis. Carries on the analysis to the Xintai Electric Fraud method. This paper analyzes the causes of financial fraud in Xintai Electric from the perspectives of internal governance and external governance, including four aspects: ownership structure, board of directors, board of supervisors, audit committee and senior management. The external motivation includes four aspects: capital market, government, bank and intermediary organization. Part 5th is the financial fraud governance measures to perfect the governance structure of listed companies, combined with the analysis of the background of the special listed companies system in our country. From the analysis of the financial fraud case of Xintai Electric, the author draws the operable concrete measures to perfect the internal and external governance structure of the company. Part 6th is the conclusion of the study, and the full text is summarized comprehensively. This paper summarizes the shortcomings of the paper and explains the future research direction.
【学位授予单位】：安徽工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.61

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