欣泰电气财务造假案例研究

发布时间：2018-07-03 06:41

本文选题：欣泰电气 + 财务造假　；参考：《辽宁大学》2017年硕士论文

【摘要】：自从我国资本市场发展以来,上市公司财务造假问题就从未间断过,尽管我国金融市场各项管理和监督制度不断在完善,还是有一些企业为了利益铤而走险。财务造假事件不但对金融市场秩序有恶劣影响,投资者的利益更是受到损害,让我们的监管部门、外部审计机构等都面临严峻考验和挑战。曾经广为人知的银广夏,到后来的被很多人作为典型案例研究的绿大地和万福生科,而2016年最吸引人眼球的财务造假事件要当属欣泰电气了。欣泰电气财务造假事件警示意义重大,从企业IPO到之后的财务报表都存在财务造假问题,其影响在近几年的几个财务造假事件中算是十分恶劣的,是我国沪市和深市两个证券市场强制退市的第一股,还是创业板退市的第一股,毫无疑问,在我国资本市场退市制度历程中,这样一个具有典型意义的财务造假案例可以称得上是里程碑式的事件。所以,研究欣泰电气财务造假案例对研究当前上市企业财务造假现状、动因以及相关对策有重要意义。本文对欣泰电气造假案例的研究采用了文献研究法和案例研究法相结合的方法。首先第一部分绪论部分简单介绍了本次欣泰电气财务造假事件的研究背景,还有对于这一案例的研究目的和意义,以及本文涉及的研究方法和内容。其次案例描述部分介绍了欣泰电气公司组织结构、所属行业和财务状况,接着对欣泰电气财务造假案例的始末进行梳理,还原完整的事件发生的过程。案例分析部分结合财务造假相关理论知识分析欣泰电气财务造假的手段和原因,原因主要有利益的驱使、内控的失效、会计人员职业道德的缺失以及中介机构的失职。最后,对策和建议部分针对欣泰电气财务造假事件提出了防治上市公司财务造假的对策,主要包括提高企业诚信意识、发挥好内部控制的作用、加强企业财务人员的教育和管理、完善对中介机构的监管。
[Abstract]:Since the development of China's capital market, the financial fraud of listed companies has never stopped. Although the financial market management and supervision system is constantly improving, there are still some enterprises desperate for the benefit. Financial fraud not only has a bad effect on the order of financial market, but also damages the interests of investors. Silver Guangxia, once well known, became the typical case study of Green Earth and Wanfusheng by many, and the most eye-catching financial fraud of 2016 was Xintai Electric. The Xintai Electric financial fraud incident is of great significance. From the initial public offering of the enterprise to the financial statements after the IPO, there is a financial fraud problem, and its impact is very bad among several financial fraud incidents in recent years. Is it the first share in the forced delisting of the Shanghai and Shenzhen stock markets, or the first share in the gem delisting? there is no doubt that in the course of the delisting system of the capital market in China, Such a typical case of financial fraud can be described as a milestone event. Therefore, it is of great significance to study the current situation, motivation and relevant countermeasures of financial fraud in Xintai Electric. In this paper, the author adopts the method of literature research and case study to study the case of Xintai electric fraud. The first part of the introduction briefly introduces the research background of the financial fraud of Xintai Electric, as well as the purpose and significance of this case, as well as the research methods and contents involved in this paper. Secondly, the case description part introduces the organization structure, industry and financial situation of Xintai Electric Company, and then combs the financial fraud cases of Xintai Electric Company to restore the whole process of the incident. The case analysis part analyzes the means and causes of financial fraud in Xintai Electric combined with the theory of financial fraud. The main reasons are the interest driven, the failure of internal control, the lack of professional ethics of accountants and the negligence of intermediary organizations. Finally, some countermeasures and suggestions are put forward to prevent and control financial fraud of listed companies in view of the financial fraud incident of Xintai Electric, which mainly includes improving the sense of integrity of enterprises and giving full play to the role of internal control. We will strengthen the education and management of financial personnel in enterprises and improve the supervision of intermediary institutions.
【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】：F406.7;F426.61

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