紫鑫药业会计信息披露违规行为案例研究

发布时间：2018-02-25 01:18

本文关键词： 会计信息公司治理信息披露　出处：《辽宁大学》2016年硕士论文　论文类型：学位论文

【摘要】：信息使用者是通过企业所披露的会计信息来了解公司经营成果、财务状况等方面的信息,从而做出正确合理的经济决策。会计信息披露质量的好坏,对于企业的公司治理有着非常大的影响,因为其可以反映企业中高级管理层的治理情况。同时对企业的中小股东起到一定的保护作用,还可以更好的促使我国证券市场得到健康有序的发展。最近的几年来,在信息披露方面上,我国的大部分上市公司都有了不少的改进,但是还是有很多问题仍然不能忽视。我国上市公司在信息披露方面上的违规行为被越来越多的报道出来,甚至很多公司被有关监管部门公开性的责令处罚。目前,我国上市公司在信息披露上仍然存在很多的问题,比如企业没有及时披露信息、披露的信息存在虚假陈述、隐藏企业的内幕交易等等。这些问题的存在会对社会广大投资者的利益造成严重的侵害,并且阻碍我国证券市场的良好发展。企业一旦发生上述信息披露违规的行为,就会使广大投资者对该公司原有的信心造成严重的打击,往往因此导致企业出现了诚信危机。在这样的背景下,本文选取了具有典型性的上市公司紫鑫药业作为研究目标,全文框架如下：第一部分是绪论,主要阐述了文章的选题背景及研究目的和意义、研究的内容和方法。第二部分为案例描述,首先对文章中所选取的案例公司做出简要的介绍,以及其会计信息披露现状,然后介绍紫鑫药业财务造假案件的始末。第三部分为案例分析,首先介绍信息披露的相关理论,再详细分析紫鑫药业在信息披露中存在的问题,并对紫鑫药业信息披露违规的原因进行详细的分析。第四部分为对策与建议。针对紫鑫药业会计信息披露违规问题,提出相应的改进措施和对策建议。第五部分是结束语。本文从近年来发生的紫鑫药业违规披露会计信息这一事件出发,较为深入的研究了该公司信息披露违规背后的原因,并找到该公司存在的缺陷。从而反映出该公司在信息披露上存在的问题。通过结合这些问题,对提高该公司信息披露的质量给予了针对性的意见和建议,以期给其他公司一些参考借鉴。
[Abstract]:Information users understand the company's business results, financial situation and other information through accounting information disclosed by enterprises, so as to make correct and reasonable economic decisions. The quality of accounting information disclosure is good or bad. It has a great impact on corporate governance, because it can reflect the governance of the middle and senior management of the enterprise. At the same time, it plays a protective role for the small and medium-sized shareholders of the enterprise. It can also better promote the healthy and orderly development of our securities market. In recent years, most listed companies in China have made a lot of improvements in terms of information disclosure. However, there are still many problems that can not be ignored. More and more reports have been made on the irregularities in information disclosure of listed companies in China, and even many companies have been ordered and punished by the relevant regulatory authorities. At present, There are still many problems in information disclosure of listed companies in our country. For example, enterprises have not disclosed information in a timely manner, and the information disclosed has been misrepresented. Hidden insider trading of enterprises and so on. The existence of these problems will cause serious damage to the interests of the broad masses of investors in society, and hinder the good development of the securities market in our country. This will cause the majority of investors to deal a serious blow to the original confidence of the company, which often leads to a credit crisis in the enterprise. Under such a background, this paper selects Zixin Pharmaceutical, a typical listed company, as the research goal. The first part is the introduction, which mainly describes the background, purpose and significance of the research, the content and method of the research. The second part is the case description, first of all, a brief introduction to the selected case companies in the article. And its current situation of accounting information disclosure, then introduces the beginning and end of the financial fraud cases of Zixin Pharmaceutical Industry. The third part is the case study. First, it introduces the relevant theory of information disclosure, and then analyzes in detail the problems existing in the information disclosure of Zixin Pharmaceutical Co., Ltd. And the reasons for the violation of information disclosure in Zixin Pharmaceutical Industry are analyzed in detail. Part 4th is the countermeasure and suggestion, aiming at the problem of accounting information disclosure violation in Zixin Pharmaceutical Industry. Put forward the corresponding improvement measures and countermeasures and suggestions. 5th part is the conclusion. This article proceeds from the recent events of the Zixin pharmaceutical industry to disclose accounting information illegally, and deeply studies the reasons behind the violation of the information disclosure in this company. And find out the defects of the company. This reflects the problems in the information disclosure of the company. By combining these problems, it gives specific opinions and suggestions to improve the quality of the information disclosure of the company. In order to give other companies some reference.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F406.7;F426.72

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