KZ公司财务舞弊案例研究
发布时间：2018-10-13 12:30
【摘要】：最近几年,我国资本市场经过持续变革,市场规模不断扩展,股市成为了大众理财的主要渠道之一,众多企业为谋求更好发展进而选择公司上市。因此,如何维护好资本市场的良好秩序,俨然成为中国市场经济健康有序发展的重要课题。但是,在中国的资本市场上,财务舞弊的现象层出不穷,其手段也随着市场环境的变化和政府监管力度的加强而不断翻新。近年来,上市公司财务造假前赴后继,相继发生了紫鑫药业、天能科技、绿大地、万福生科等一连串重大财务舞弊案件。一旦企业财务出现造假现象,将对资本市场的发展与运行带来极大影响,同时给众多投资者带来金钱上的损失,政府监管机构已经意识到这一问题的严重性,为避开财务风险、避免出现经济误导现象、维护稳定的市场秩序和动向、重视并治理财务舞弊刻不容缓。舞弊三角理论中讲到,如果企业想要进行财务舞弊,必须拥有三类必要因素,首先是压力,再者是机会,最后是自我合理化,三者缺一不可。以此为思路,在解决财务舞弊类问题时,可从这几种因素角度切入,从根源减少甚至避免舞弊现象的发生。本文中,笔者以“舞弊三因素”为立脚点进行阐述,选取KZ上市公司为研究对象,通过三角理论对具体事件进行解析,以压力、机会和借口出发,将财务舞弊的缘由、影响及治理手段进行深刻探讨,进而探究公司舞弊的动机以及其所带来的一系列后果,依托我国当前的国情和复杂的经济环境为背景,针对财务舞弊行为提出相关设想和防范措施,旨在将财务舞弊的行为扼杀在摇篮里,切实让企业不断减少财务成本支出,有效提升企业利润。
[Abstract]:In recent years, the capital market of our country has been continuously changed, the market scale has been expanding constantly, the stock market has become one of the main channels of public finance, and many enterprises choose to go public in order to seek for better development. Therefore, how to maintain a good order of the capital market has become an important subject for the healthy and orderly development of China's market economy. However, in China's capital market, the phenomenon of financial fraud emerges endlessly, and its means are constantly renovated with the changes of market environment and the strengthening of government supervision. In recent years, financial fraud of listed companies has been followed by a series of major financial fraud cases, such as Zixin Pharmaceutical, Tianeng Science and Technology, Green Earth, Wanfusheng Branch and so on. Once corporate financial fraud appears, it will have a great impact on the development and operation of the capital market, and at the same time bring many investors money losses. Government regulators have realized the seriousness of this problem, in order to avoid financial risks. Avoid the phenomenon of economic misinformation, maintain stable market order and trend, pay attention to and control financial fraud is urgent. In the theory of fraud triangle, if an enterprise wants to commit financial fraud, it must have three necessary factors, first of all, pressure, third, opportunity, and finally, self-rationalization, all of which are indispensable. Taking this as the train of thought, we can solve the problem of financial fraud from the angle of these factors, and reduce or even avoid the occurrence of fraud from the root. In this paper, the author takes "three factors of fraud" as the starting point, selects KZ listed companies as the research object, analyzes the specific events through the triangle theory, sets out the reasons of financial fraud with pressure, opportunities and excuses. The influence and governance means are deeply discussed, and then the motive and a series of consequences of corporate fraud are explored. The background is based on the current situation of our country and the complex economic environment. Aiming at the financial fraud, this paper puts forward some related ideas and preventive measures, aiming at killing the financial fraud in the cradle, making the enterprise reduce the expenditure of financial cost and effectively enhance the profit of the enterprise.
【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;F426.72
本文编号：2268632
[Abstract]:In recent years, the capital market of our country has been continuously changed, the market scale has been expanding constantly, the stock market has become one of the main channels of public finance, and many enterprises choose to go public in order to seek for better development. Therefore, how to maintain a good order of the capital market has become an important subject for the healthy and orderly development of China's market economy. However, in China's capital market, the phenomenon of financial fraud emerges endlessly, and its means are constantly renovated with the changes of market environment and the strengthening of government supervision. In recent years, financial fraud of listed companies has been followed by a series of major financial fraud cases, such as Zixin Pharmaceutical, Tianeng Science and Technology, Green Earth, Wanfusheng Branch and so on. Once corporate financial fraud appears, it will have a great impact on the development and operation of the capital market, and at the same time bring many investors money losses. Government regulators have realized the seriousness of this problem, in order to avoid financial risks. Avoid the phenomenon of economic misinformation, maintain stable market order and trend, pay attention to and control financial fraud is urgent. In the theory of fraud triangle, if an enterprise wants to commit financial fraud, it must have three necessary factors, first of all, pressure, third, opportunity, and finally, self-rationalization, all of which are indispensable. Taking this as the train of thought, we can solve the problem of financial fraud from the angle of these factors, and reduce or even avoid the occurrence of fraud from the root. In this paper, the author takes "three factors of fraud" as the starting point, selects KZ listed companies as the research object, analyzes the specific events through the triangle theory, sets out the reasons of financial fraud with pressure, opportunities and excuses. The influence and governance means are deeply discussed, and then the motive and a series of consequences of corporate fraud are explored. The background is based on the current situation of our country and the complex economic environment. Aiming at the financial fraud, this paper puts forward some related ideas and preventive measures, aiming at killing the financial fraud in the cradle, making the enterprise reduce the expenditure of financial cost and effectively enhance the profit of the enterprise.
【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;F426.72
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