GK股份有限公司财务舞弊案例研究

发布时间：2019-03-11 12:16

【摘要】：随着我国资本市场发展的20多年以来,财务造假问题一直困扰着各方利益相关者,绿大地和万福生科的财务舞弊案轰动了证券市场,不仅如此,证监会每年至少都要对数十家涉嫌财务造假的上市公司展开立案调查。上市公司财务舞弊给社会造成了非常恶劣的影响。一方面,会计事务由于审计风险加大而陷入了职业困境,政府监管部门由于审计诉讼案例增多而公信力受损。另一方面,财务舞弊的频繁发生也使得众多投资者和债权人对企业财务报告发布信息的真实性和可靠性产生了质疑,使企业自身和会计从业者的职业形象大大受损。因此,对于监管部门、上市公司和注册会计师而言,有效的防范财务舞弊的发生,避免更多更严重的经济损失迫在眉睫。2015年6月GK股份有限公司涉嫌财务舞弊,证监会涉入对公司展开调查,公司由此开始暂停上市并进行自查调整。这一自查长达六个月,直到GK于2016年1月发布了一份承认财务舞弊的报告。分析GK公司财务舞弊的成因有助于监管部门、其他企业和审计事务所加以借鉴。对股票市场的健康发展也有积极的意义。本文运用财务会计、审计理论与实务和财务管理等方面的理论知识,结合财务舞弊相关理论与具体地分析了上市公司财务舞弊案例。本文主体内容,首先是绪论,从GK财务舞弊案件入手来展开本文的研究背景及研究意义分析。其次,对GK股份有限公司财务舞弊案件进行简单回顾并进行描述。再次,总结了财务舞弊理论。然后,结合GK的实际情况,揭示了财务舞弊在实际操作中的应用,并根据舞弊风险因子理论,分析了财务舞弊的成因。最后,通过对财务舞弊手段和动因的分析,得出治理财务舞弊的对策,提出了针对企业自身、会计师事务所及相关监管部门对财务舞弊的管理建议。希望通过本文的分析和提出的对策能够给市场中其他企业的发展起到正向引领作用,减少财务舞弊事件的发生,为保持市场环境稳定起到积极作用。
[Abstract]:With the development of China's capital market for more than 20 years, the problem of financial fraud has been plaguing the stakeholders of all parties. The financial fraud cases of Green Land and Wanfusheng have caused a stir in the securities market, not only that, At least dozens of listed companies suspected of financial fraud will be investigated each year by the Securities Regulatory Commission. Financial fraud of listed companies has caused a very bad impact on the society. On the one hand, accounting affairs fall into professional dilemma because of the increase of audit risk, and the credibility of the government supervision department is damaged because of the increase of audit litigation cases. On the other hand, the frequent occurrence of financial fraud also causes many investors and creditors to question the authenticity and reliability of the information issued by the financial report of the enterprise, which greatly damages the professional image of the enterprise itself and the accounting practitioner. Therefore, for the regulatory authorities, listed companies and certified public accountants, the effective prevention of financial fraud, to avoid more serious economic losses is imminent. In June 2015, GK Co., Ltd. was suspected of financial fraud, Securities Regulatory Commission involved in the investigation of the company, the company began to suspend listing and self-check adjustment. The self-examination lasted six months until the GK released a report in January 2016 that admitted financial fraud. An analysis of the causes of financial fraud in GK helps regulators, other enterprises and audit firms to draw lessons from it. To the stock market healthy development also has the positive significance. Based on the theoretical knowledge of financial accounting, auditing theory and practice and financial management, this paper analyzes the financial fraud cases of listed companies in combination with the related theories of financial fraud. The main content of this paper, first is the introduction, starting from the GK financial fraud case to carry out the research background and research significance analysis. Secondly, the financial fraud case of GK Co., Ltd. is briefly reviewed and described. Thirdly, it summarizes the theory of financial fraud. Then, combining with the actual situation of GK, this paper reveals the application of financial fraud in practical operation, and analyzes the causes of financial fraud according to the theory of fraud risk factor. Finally, through the analysis of the means and causes of financial fraud, the countermeasures to control financial fraud are obtained, and suggestions for the management of financial fraud by enterprises themselves, accounting firms and relevant regulatory departments are put forward. It is hoped that through the analysis and countermeasures proposed in this paper, the development of other enterprises in the market can play a positive leading role, reduce the occurrence of financial fraud, and play a positive role in maintaining the stability of the market environment.
【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;F426.6

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