参仙源财务造假案例分析

发布时间：2018-06-04 10:40

本文选题：财务造假 + 参仙源　；参考：《江西财经大学》2017年硕士论文

【摘要】：上市公司财务造假现象频繁出现在资本市场,财务报表作为生产经营状况的晴雨表,关系着企业的筹资与融资,因此操纵财务报表造假干扰了市场资源的合理分配,影响小股民的投资,使小股民做出错误的判断。为了构建美好健康的成熟资本市场,维护证券市场的秩序,政府必须正视此类问题,寻找解决问题的办法。本文选用新三板财务造假第一股参仙源有限公司为例进行研究,旨在提醒监管部门重视新三板市场的财务造假,新三板企业无论是在体量、规模上都无法与主板市场相比,因此它不是证监会关注的重点,笔者认为参仙源的造假案,不只是普通案例,新三板下藏匿着的财务造假,反映了新三板市场长期以来发展的不规范,不健全。通过分析参仙源财务报表、参仙源财务造假的动因、手段,希望管理层能够加强对新三板市场的监管,文章结尾处提出的对策对新三板市场健康有序的发展具有一定的现实意义。本文主要分为绪论、案例介绍、案例分析、思考与对策和结论与展望五个部分。绪论包含论文选题背景和案例选择、研究综述、和不足之处。案例介绍选用参仙源有限公司,是新三板财务造假第一股,无论从造假金额、惩罚力度,在新三板市场是具有代表性。案例分析本文从表内和表外两方面进行分析,表内是指财务分析,表外分析采用压力、机会、借口三角理论分析动因。对参仙源案件的思考,本文不局限于案件本身相关的三方包括企业、中介机构、监管部门,而是提高到整个新三板市场,总结新三板市场企业财务造假的特征,针对财务造假,本文提出的对策也具有易操作性和创新性,分别针对企业、中介机构、监管机构三方面,针对企业提出弱化大股东的权利、划清地方政府与当地企业的界限、引入独立董事制度对策;针对中介机构提出加强保荐人的职业道德教育、断绝会计师事务所与企业的雇佣关系对策;针对监管部门提出加大处罚力度、完善新三板退市制度对策。
[Abstract]:The phenomenon of financial fraud of listed companies frequently appears in the capital market. As a barometer of production and operation, financial statements are related to the financing and financing of enterprises, so manipulation of financial statements interferes with the rational distribution of market resources. Affect the investment of small shareholders, make small investors to make a wrong judgment. In order to construct a fine and healthy mature capital market and maintain the order of the securities market, the government must look squarely at such problems and find solutions to the problems. This article selects the new three boards financial fraud first Shenxian source limited company as an example to carry on the research, in order to remind the supervisory department to pay attention to the new three boards market financial fraud, the new three boards enterprise is unable to compare with the main board market in terms of the volume, the scale is unable to compare with the main board market, the new third board enterprise is unable to compare with the main board market. Therefore, it is not the focus of the CSRC. The author thinks that the fraud case of Shen Xianyuan is not only a common case, but also the financial fraud hidden under the new three boards, which reflects the non-standard and imperfect development of the new three boards for a long time. By analyzing the financial statements of Shen Xianyuan, the motivation and means of financial fraud, I hope that the management can strengthen the supervision of the new three boards. The countermeasures put forward at the end of the article are of practical significance to the healthy and orderly development of the new three-board market. This paper is divided into five parts: introduction, case analysis, thinking and countermeasure, conclusion and prospect. The introduction includes background and case selection, research review, and deficiencies. The case introduces the selection of Shen Xianyuan Co., Ltd., which is the first share of the financial fraud of the new three boards, regardless of the amount of fraud, punishment strength, in the new three board market is representative. Case study: this paper analyzes the causes of financial analysis by using the theory of pressure, opportunity and excuse from both the inside and out of the table analysis, which refers to the financial analysis, the off-sheet analysis, and the use of triangulation theory. For the case of Shen Xianyuan, this paper is not limited to the tri-party related to the case itself, including the enterprise, the intermediary organization, the supervisory department, but raises to the whole new three boards market, summarizes the characteristics of the financial fraud of the new third board market, and aims at the financial fraud. The countermeasures put forward in this paper are also easy to operate and innovative, aiming at the three aspects of enterprises, intermediary organizations and regulatory agencies, and aiming at enterprises to weaken the rights of large shareholders, and to draw a clear line between local governments and local enterprises. To introduce the independent director system, to strengthen the professional ethics education of the sponsor, to break off the employment relationship between the accounting firm and the enterprise, and to increase the punishment for the regulatory department. Improve the new three-board delisting system countermeasures.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F324;F302.6

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