皖江物流财务舞弊的案例研究

发布时间：2018-02-13 00:17

本文关键词： 财务舞弊内部控制皖江物流　出处：《石河子大学》2017年硕士论文　论文类型：学位论文

【摘要】：证券市场在整个金融市场交易份额中占据着较大份额,是我国资本市场循环的重要组成部分。全国性统一交易平台上世纪90年代就形成了,以上交和深交两大交易市场的创立为里程碑事件。而创业板等平台诞生,进一步加剧了资本市场的交易规模与交易频度。资本市场在经历过起伏的今天,在各个方面都已经一日一日的成熟起来。然而当今资本市场存在许多上市公司财务舞弊的情况,这不但使投资人利益蒙受损失并使投资者丧失对资本市场的信心,还阻碍着资本市场的健康发展。为了更加深入地对舞弊主体的舞弊动机与舞弊影响进行分析,选取了皖江物流作为案例分析的对象。皖江物流是2003年在上海交易所上市的主体,上市时间久,可研究性强;皖江物流的舞弊规模大,舞弊手段复杂,相比于其他舞弊主体具有更大的参考意义。根据证监会的处罚通知书记载,皖江物流的主要舞弊手段是虚构贸易循环,这也是近年来常见的舞弊手段,也就是将关联交易通过第三方主体(本案中也就是福鹏系主体)非关联化,从而达到操纵主体业绩的目的。本文首先对皖江物流财务舞弊所采取的手段进行梳理,通过对财务舞弊后报表与皖江物流历史数据的比较可知:财务舞弊虽然可以采取不同的手段,但是任何刻意修改财务信息不可避免使财务比率之间产生矛盾。财务舞弊粉碎了原有的3张报告之间的数据构造关系,因此可以通过对会计报表的分析,总结出舞弊存在的初步迹象。通过对皖江物流舞弊前后报表的比较,得出的结论是:皖江物流舞弊后的财务状况比其实际情况情况更佳,给投资者以其在逐步扩张、壮大的假象。另一方面,得出的结论是,财务舞弊难以平衡财务比率之间增减变动的关系,财务指标有提升的,同时也有恶化的。但是总的来说,财务舞弊确实可以美化企业的经营成果与经营规模。接着对皖江物流财务舞弊后的报表与前期报表进行比较,找到财务舞弊的动机,财务舞弊是否是为了隐瞒企业出现的问题。根据财务分析结果可知,皖江物流确实在2012年遭遇了比较严重的下滑,包括资产周转效率的下降、盈利能力的下降等。虚假的财务报告与公司不完善甚至是失效的内部控制有关,在对皖江物流财务数据进行分析后根据我国内部控制框架五要素对皖江物流内部控制进行分析,在此基础上接着根据著名的财务舞弊动机三因素论,从压力、机会、借口三方面分析皖江物流舞弊行为的动机。本文的结论是上市公司舞弊行为的发生不能单单归咎于舞弊主体,舞弊不是一件靠单方就能完成的事情,证券市场监管者和政策制定者和会计师事务所也有相应的责任,并结合案例分析提出防止舞弊的启示,包括公司自身层面的防治措施,规范会计师事务所的管理和提高财务舞弊的识别力。
[Abstract]:The securities market occupies a large share in the whole financial market and is an important part of the capital market cycle in China. The national unified trading platform was formed in -10s. The establishment of the above two major trading markets is a milestone event. And the birth of the gem and other platforms has further aggravated the scale and frequency of transactions in the capital market. Today, the capital market has experienced ups and downs. In all respects, it has matured on 1st and 1st. However, there are many cases of financial fraud in listed companies in the capital market today, which not only make investors suffer losses but also make investors lose confidence in the capital market. It also hinders the healthy development of the capital market. In order to analyze the fraud motive and influence of the fraud subject more deeply, this paper selects the Wanjiang logistics as the case study object, which is listed on the Shanghai Stock Exchange in 2003. The scope of fraud in Wanjiang logistics is large, and the means of fraud are complex, which has more reference significance than other fraud subjects. According to the notice of punishment of the CSRC, The main means of fraud in Wanjiang Logistics is the fictitious trade cycle, which is also a common fraudulent method in recent years, that is, the related party transactions are de-connected through the third party subject (in this case, the subject of the Fu Peng system). In order to achieve the purpose of manipulating the performance of the main body. By comparing the financial fraud report form with the historical data of Wanjiang logistics, we can know that although the financial fraud can take different means, But any deliberate modification of financial information inevitably leads to a contradiction between the financial ratios. Financial fraud shatters the data structure relationship between the three original reports, so it can be analyzed through the accounting statements. By comparing the financial statements before and after the fraud in Wanjiang, the conclusion is that the financial situation after the fraud is better than the actual situation, giving investors the gradual expansion. On the other hand, it is concluded that financial fraud is difficult to balance the relationship between the increase or decrease of financial ratios, financial indicators have been improved, but also deteriorated. But in general, Financial fraud can really beautify the business results and business scale of the enterprise. Then compare the financial statements after financial fraud in Wanjiang logistics with the previous reports, and find out the motive of financial fraud. According to the results of financial analysis, Wanjiang Logistics did experience a relatively serious decline in 2012, including the decline in the efficiency of asset turnover. The false financial report is related to the imperfect or even invalid internal control of the company. After analyzing the financial data of Wanjiang logistics, according to the five elements of the internal control framework of our country, the paper analyzes the internal control of Wanjiang logistics. On this basis, according to the famous theory of three factors of financial fraud motivation, from pressure, opportunity, This paper concludes that the occurrence of fraud in listed companies can not be attributed to the main body of fraud, fraud is not a unilateral thing, The securities market regulators and policy makers and accounting firms also have corresponding responsibilities, and based on the case analysis, the paper puts forward the enlightenment of preventing fraud, including the prevention measures at the company's own level. Standardize the management of accounting firms and improve the ability to identify financial fraud.
【学位授予单位】：石河子大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F259.23;F253.7

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