欣泰电气财务造假事件解析

发布时间：2018-04-08 11:28

本文选题：财务造假　切入点：内部控制　出处：《河北金融学院》2017年硕士论文

【摘要】：我国资本市场从建立至今,在短短的二十多年内,一方面,随着多层次资本市场的进一步完善,高新技术企业在创业板的成功上市,积极地带动了国民经济的稳定发展。另一方面,由于各方原因的存在,财务造假事件频发,万福生科和欣泰电气都属于这种情况。财务造假事件使投资者遭受财产损失,葬送了公司的美好前途,公司高管受到严重处罚,影响了中介机构的信誉。对财务造假事件进行解析,能够充分识别财务造假手段,了解市场上参与各方自身存在的问题,并提出针对性的意见,能够有效遏制财务造假事件的发生,对证券监管、公司内控、中介结构、投资者投资都有重要的借鉴意义。欣泰电气财务造假是2016年资本市场发生的重大事件,直接导致公司面临退市的严重后果,彰显了监管机构治理财务造假的决心,对参与各方都有重要的借鉴意义。通过查阅国内外文献,了解对财务造假的研究状况。本文研究了欣泰电气财务造假过程,从虚减应收账款、虚增利润、违规披露多方位分析了其造假手法;分别从公司内控、监管机构、中介机构三个角度出发,分析造成欣泰电气财务造假的原因;并针对造成公司财务造假的原因,对相关各方提出相应的建议,应当完善公司内部控制、加强证券监管、提高中介机构的服务质量、投资者加强自我保护、政府减少行政干预、加强诚信建设。希望相关各方及其他公司能够从此次财务造假事件中吸取经验教训,对暴露的不足及时改进,从而改善市场环境,避免类似事件的再次发生。
[Abstract]:Since the establishment of the capital market in China, in a short period of more than 20 years, on the one hand, with the further improvement of the multi-level capital market, the successful listing of high-tech enterprises on the gem has actively promoted the stable development of the national economy.On the other hand, due to the existence of various reasons, financial fraud incidents occur frequently, Viva and Xintai Electric belong to this situation.Financial fraud has caused investors to suffer property losses, destroyed the company's good future, company executives were severely punished, affecting the credibility of the intermediary.The analysis of financial fraud can fully identify the means of financial fraud, understand the existing problems of all parties involved in the market, and put forward targeted opinions, which can effectively curb the occurrence of financial fraud and supervise securities.Company internal control, intermediary structure, investor investment have important reference significance.Xintai Electric financial fraud is a major event in the capital market in 2016, which directly led to the company facing the serious consequences of delisting. It shows the determination of regulators to deal with financial fraud, and has important reference significance for all parties involved.Through consulting domestic and foreign literature, to understand the financial fraud research situation.This paper studies the financial fraud process of Xintai Electric, analyzes its fraud methods from three angles, namely, internal control, supervision and intermediary organization, from the aspects of false reduction of accounts receivable, false increase of profit and illegal disclosure.To analyze the causes of financial fraud in Xintai Electric, and to put forward the corresponding suggestions to the relevant parties, we should perfect the internal control of the company, strengthen the securities supervision, and improve the service quality of the intermediary organizations.Investors strengthen self-protection, the government reduces administrative intervention, and strengthen the construction of integrity.It is hoped that all parties concerned and other companies will learn from the financial fraud incident and improve the market environment and avoid the recurrence of similar incidents by improving the market environment.
【学位授予单位】：河北金融学院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.6

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