TN公司IPO造假案例研究

发布时间：2018-06-14 12:51

本文选题：IPO造假 + 财务造假手段　；参考：《辽宁大学》2017年硕士论文

【摘要】：我国证券市场发展的20多年来,法律法规不断完善,监管机制越发健全,越来越多的企业加入证券市场,不断为其注入生机活力。然而,由于我国证券市场是在不断探索中谋求发展,因此诸多问题层出不穷,而危害最大、影响最深远的就是财务造假案件,银广夏、万福生科、金亚科技等造假案频频被曝光,其中IIP0造假案件更是越来越多,IPO造假是企业有目的、有计划、有组织的行为,它不仅影响企业自身的稳健发展,而且扰乱了金融市场的经济秩序,严重影响资本市场的健康运行。TN公司就是企图通过IPO造假实现上市不法目的典型案例。本文立足于TN公司的实际情况,综合运用案例研究法、定性分析法、理论联系实际等多种分析方法,并运用财务管理和会计的一些理论知识,深入地分析TN公司在各个环节之中存在的财务造假问题,对造假手段进行分析,研究这些造假问题出现的根源。并针对这些造假手段给出一定的防范建议以及措施,防止再次出现这样的造假事件。本文一共包括四个部分。第一部分是为绪论。绪论主要对本文的研究背景、研究目的和意义进行了介绍,对本论文工作中所研究的主要内容以及采用的相关研究方法进行了总结。第二部分为案例描述部分。对TN公司的基本情况以及TN公司IPO造假案件始末进行详细介绍,同时描述TN公司在具体环节的造假事件。第三部分是案例分析。首先对案例分析过程中所使用到的相关理论知识进行了描述,并利用理论知识对TN公司存在的多种造假行为进行详细分析,并探究TN公司IPO造假行为产生的根源。第四部分为启示与建议部分。根据案例分析的结果进行总结,得出启示,并从企业自身出发,根据上述的原因分析给出合理性建议。
[Abstract]:With the development of securities market in China for more than 20 years, the laws and regulations have been improved and the supervision mechanism has become more and more perfect. More and more enterprises have joined the securities market and injected vitality into it. However, because the securities market in our country is seeking for development in the course of continuous exploration, many problems emerge one after another, and the most harmful and far-reaching ones are the cases of financial fraud. Cases of counterfeiting, such as Jinya Science and Technology, have been exposed frequently. Among them, more and more cases of counterfeiting by IIP0 are targeted, planned and organized acts of enterprises, which not only affect the steady development of enterprises themselves. Moreover, it disturbs the economic order of the financial market and seriously affects the healthy operation of the capital market. TN Company is a typical case of attempting to achieve the illegal purpose of listing through IPO fraud. Based on the actual situation of TN Company, this paper synthetically applies several analytical methods, such as case study method, qualitative analysis method, theory combined with practice, and makes use of some theoretical knowledge of financial management and accounting. This paper deeply analyzes the financial fraud problems in every link of TN Company, analyzes the means of counterfeiting, and studies the root causes of these fraud problems. Some suggestions and measures are put forward to prevent the occurrence of this kind of counterfeiting. This paper consists of four parts. The first part is the introduction. The introduction mainly introduces the research background, purpose and significance of this paper, and summarizes the main research contents and relevant research methods used in this paper. The second part is case description. This paper introduces the basic situation of TN company and the IPO fraud cases of TN company in detail, and describes the fraud incident of TN company in the concrete link at the same time. The third part is case analysis. Firstly, this paper describes the relevant theoretical knowledge used in the process of case analysis, and uses theoretical knowledge to analyze in detail the existence of a variety of counterfeiting behaviors in TN Company, and to explore the root causes of the IPO fraud behavior of TN Company. The fourth part is the enlightenment and suggestion part. According to the results of case analysis, the author draws inspiration and gives reasonable suggestions according to the above reasons.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.51;F426.61;F406.7

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