XTDQ财务舞弊案例研究
发布时间：2018-09-19 18:22
【摘要】：上市公司的财务舞弊不是突发事件,一定是事出有因、经过长时间预谋积累的一连串有组织的欺骗行为,其影响十分恶劣,不仅会严重影响公司股东和潜在投资者判断上市公司真实的财务状况,而且将使社会人民群众对会计界乃至审计部门产生怀疑态度,更严重的后果是社会公众对整个资本市场不再信任。因此,投资者和潜在投资者对会计信息透明度的要求越来越高,如何识别上市公司虚假财务报表成为社会公众越来越关注的话题。2007年7月,丹东XTDQ股份有限公司正式成立,XTDQ的前身是丹东整流器有限公司。丹东整流器有限公司成立于1999年3月23日,其前身是丹东市民政局所属的丹东整流器厂。公司经营范围包括:制造、加工和销售:电抗器、电力电容器及成套装置、组合式变电站、干式变压器、油浸式变压器、特种变压器、高低压电器、整流设备等电气产品,电器设备安装,经营货物及技术进出口。主营节能型输变电设备等电网性能优化设备的开发、生产及销售。丹东XTDQ股份有限公司于2014年1月27日正式在我国深圳证券交易所挂牌交易,股票代码300372。2015年7月14日,XTDQ由于涉嫌违反证券发行法律法规收到证监会发出的《调查通知书》,历经近一年的取证,认为XTDQ有欺诈发行及信息披露不合法等嫌疑,2016年5月31日中国证监会正式向XTDQ发出《行政处罚和市场禁入事先告知书》。根据我国相关法律法规和中国证券监督管理委员会的相关规定,XTDQ财务舞弊案一经认定就要同时执行对其的行政处罚和强制退市。2016年8月22日,XTDQ公司的股份在深圳证券交易所强制暂停上市交易至今。本文以XTDQ财务舞弊作为案例进行分析,揭露了上市公司财务舞弊的一般手段,一方面使会计信息使用者具备一定程度识别虚假会计报表的能力,能够相对理性地进行投资行为;另一方面希望通过增强公众对虚假财务报表的识别能力,从而对上市公司的财务舞弊行为形成打击,增加实施这种行为的成本和被暴露的风险,在根本上消灭企业财务舞弊滋生的空间,从而达到净化市场的作用,对整个资本证券市场的发展具有重要意义。
[Abstract]:The financial fraud of a listed company is not an emergency, it must be for a reason. After a long period of premeditated accumulation of organized fraud, its influence is very bad. It will not only seriously affect the shareholders and potential investors of the company to judge the real financial situation of the listed company, but also make the public suspicious of the accounting profession and even the auditing department. The more serious consequence is that the public no longer trusts the entire capital market. Therefore, investors and potential investors are demanding more and more transparency of accounting information. How to identify false financial statements of listed companies has become a topic of increasing public concern. Dandong XTDQ Co., Ltd. formally established the predecessor of the Dandong Rectifier Co., Ltd. Dandong Rectifier Co., Ltd. was established on March 23, 1999, its predecessor is Dandong Rectifier Factory belonging to Dandong Civil Affairs Bureau. The company's business scope includes: manufacturing, processing and sales: reactor, power capacitors and complete sets of equipment, combined substations, dry transformers, oil-immersed transformers, special transformers, high-voltage electrical appliances, rectifier equipment and other electrical products, Electrical equipment installation, management of goods and technology import and export. Main energy-saving transmission and transformation equipment and other network performance optimization equipment development, production and sales. Dandong XTDQ Co., Ltd. was officially listed on the Shenzhen Stock Exchange on January 27, 2014. Stock symbol 300372. On July 14, 2015, XTDQ received a notice of investigation issued by the Securities Regulatory Commission on suspicion of violating the laws and regulations governing the issuance of securities. After nearly a year of obtaining evidence, It is believed that XTDQ is suspected of issuing fraudulently and disclosing information illegally. On May 31, 2016, CSRC issued "Administrative penalty and Market Forbidden advance notice" to XTDQ. In accordance with the relevant laws and regulations of our country and the relevant regulations of China Securities Regulatory Commission, the XTDQ financial fraud case should be subject to both administrative penalties and forced delisting as soon as it is determined. On August 22, 2016, the shares of XTDQ Company in Shenzhen will be enforced. The stock exchange has imposed a moratorium on trading. Taking XTDQ financial fraud as a case study, this paper reveals the general means of financial fraud of listed companies. On the one hand, the users of accounting information have the ability to identify false accounting statements to a certain extent, and can carry out investment behavior relatively rationally. On the other hand, it is hoped that by enhancing the public's ability to identify false financial statements, it will deal a blow to the financial fraud of listed companies and increase the cost and exposure of such behavior. It is of great significance for the development of the whole capital securities market to eliminate the room for the growth of financial fraud in enterprises and to purify the market.
【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
[Abstract]:The financial fraud of a listed company is not an emergency, it must be for a reason. After a long period of premeditated accumulation of organized fraud, its influence is very bad. It will not only seriously affect the shareholders and potential investors of the company to judge the real financial situation of the listed company, but also make the public suspicious of the accounting profession and even the auditing department. The more serious consequence is that the public no longer trusts the entire capital market. Therefore, investors and potential investors are demanding more and more transparency of accounting information. How to identify false financial statements of listed companies has become a topic of increasing public concern. Dandong XTDQ Co., Ltd. formally established the predecessor of the Dandong Rectifier Co., Ltd. Dandong Rectifier Co., Ltd. was established on March 23, 1999, its predecessor is Dandong Rectifier Factory belonging to Dandong Civil Affairs Bureau. The company's business scope includes: manufacturing, processing and sales: reactor, power capacitors and complete sets of equipment, combined substations, dry transformers, oil-immersed transformers, special transformers, high-voltage electrical appliances, rectifier equipment and other electrical products, Electrical equipment installation, management of goods and technology import and export. Main energy-saving transmission and transformation equipment and other network performance optimization equipment development, production and sales. Dandong XTDQ Co., Ltd. was officially listed on the Shenzhen Stock Exchange on January 27, 2014. Stock symbol 300372. On July 14, 2015, XTDQ received a notice of investigation issued by the Securities Regulatory Commission on suspicion of violating the laws and regulations governing the issuance of securities. After nearly a year of obtaining evidence, It is believed that XTDQ is suspected of issuing fraudulently and disclosing information illegally. On May 31, 2016, CSRC issued "Administrative penalty and Market Forbidden advance notice" to XTDQ. In accordance with the relevant laws and regulations of our country and the relevant regulations of China Securities Regulatory Commission, the XTDQ financial fraud case should be subject to both administrative penalties and forced delisting as soon as it is determined. On August 22, 2016, the shares of XTDQ Company in Shenzhen will be enforced. The stock exchange has imposed a moratorium on trading. Taking XTDQ financial fraud as a case study, this paper reveals the general means of financial fraud of listed companies. On the one hand, the users of accounting information have the ability to identify false accounting statements to a certain extent, and can carry out investment behavior relatively rationally. On the other hand, it is hoped that by enhancing the public's ability to identify false financial statements, it will deal a blow to the financial fraud of listed companies and increase the cost and exposure of such behavior. It is of great significance for the development of the whole capital securities market to eliminate the room for the growth of financial fraud in enterprises and to purify the market.
【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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