绿大地财务舞弊案例研究

发布时间：2018-05-14 15:24

本文选题：绿大地 + 财务舞弊　；参考：《吉林财经大学》2017年硕士论文

【摘要】：舞弊是指被审计单位的管理层、治理层、员工或第三方使用欺骗手段获取不当或非法利益的故意行为。自20世纪70年代以来,企业舞弊问题引起了广泛关注,1990年后更是大有猖獗之势。从已被发现的舞弊案例可以看出企业舞弊的共同特性,即管理层、雇员和第三者中的一个或多个利用欺骗的手段来获取不正当或非法的经济利益或故意误导信息使用者对财务报表的判断。企业舞弊既包括管理层,又包括雇员,通常我们认为管理层的舞弊在财务报告的内容中可能更严重,并且也不容易让审计人员发觉。另外,还有可能有第三方的参与,即作为接受审计委托的审计师。如果发生审计共谋,那么就是审计师与管理层共同制造舞弊。连续不断的上市公司舞弊事件,打乱了我国证券市场正常的经济秩序,而且证券市场也无法发挥其资源配置的功能,造成国家宏观调控失效,进而损害利益相关者的利益。因此,强化农业上市公司的会计信息披露意识,编制高质量披露公告、切实保护投资者合法利益,对推动农业上市公司可持续健康发展有着重要的促进作用。本文以绿大地作为具体案例,对其财务造假事件进行回顾。围绕公司存在财务舞弊的问题和影响原因,提出了具有针对性的对策建议。具体从以下五部分对其财务舞弊事件进行分析。第一部分是绪论,包括本文的研究背景和研究意义,国内外研究现状,研究内容和主要使用的研究方法。第二部分是财务舞弊的概念及相关理论。首先介绍了财务舞弊的概念,然后在信息不对称理论、委托代理理论和三角理论方面对财务舞弊的行为进行分析,作为日后研究本案例的理论依据。第三部分介绍绿大地的基本情况,然后对其财务状况进行了分析。并对财务舞弊事件进行回顾,包括事件经过及其处理结果。第四部分对财务舞弊案例进行分析。包括舞弊过程的手段及原因,以及对利益相关者的影响。第五部分对绿大地案例分析后得出的结论与展望。“三会”人员应定期进行业务培训,明确个人职责。多听取独立董事的专业意见。采用政府与证券机构双监督的手段。注册会计师要加强行业自律,提高审计质量。并且要利用好媒体曝光的及时性和直接性。完善民事责任的追偿程序,明确民事赔偿的金额。只有这样,才能有效防范财务舞弊事件的发生。
[Abstract]:Fraud refers to deliberate behavior of management, employees or third parties of audited units to obtain improper or illegal benefits by deception. Since the 1970s, the problem of corporate fraud has aroused widespread concern, and has been rampant since 1990. The common characteristic of corporate fraud, that is, management, can be seen from the fraud cases that have been discovered. One or more of the employees and third parties use deception to obtain improper or illegal financial benefits or deliberately mislead the information user's judgment on the financial statements. Corporate fraud includes both management and employees. We usually think that management fraud may be more serious in the content of financial reports, and it is not easy for auditors to find out. In addition, there may be third-party involvement, that is, as auditor entrusted to the audit. If audit collusion occurs, it is the auditors and management to jointly commit fraud. The continuous fraud of listed companies has disrupted the normal economic order of China's securities market, and the securities market is unable to play its function of resource allocation, resulting in the failure of national macro-control, and then damaging the interests of stakeholders. Therefore, strengthening the awareness of accounting information disclosure of agricultural listed companies, compiling high-quality disclosure announcements, and protecting the legitimate interests of investors have an important role in promoting the sustainable and healthy development of agricultural listed companies. In this paper, green earth as a specific case, its financial fraud events are reviewed. According to the problems and causes of financial fraud, this paper puts forward some countermeasures and suggestions. Specifically from the following five parts of its financial fraud analysis. The first part is the introduction, including the research background and significance, domestic and foreign research status, research content and main research methods. The second part is the concept of financial fraud and related theories. This paper first introduces the concept of financial fraud, then analyzes the behavior of financial fraud in the aspects of information asymmetry theory, principal-agent theory and triangular theory, as the theoretical basis for the future study of this case. The third part introduces the basic situation of green earth, and then analyzes its financial situation. And the review of financial fraud, including the incident and its handling results. The fourth part carries on the analysis to the financial fraud case. Including the means and causes of the fraud process, as well as the impact on stakeholders. The fifth part of the green earth case analysis of the conclusions and prospects. The personnel of the three sessions shall conduct regular business training and clarify their personal responsibilities. Listen more to the professional opinions of independent directors. The use of both government and securities institutions of the means of supervision. Certified public accountants should strengthen industry self-discipline and improve audit quality. And should make good use of the timeliness and directness of media exposure. Perfect the procedure of recovery of civil liability and clarify the amount of civil compensation. Only in this way, can we effectively prevent the occurrence of financial fraud.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F302.6;F324

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