键桥通讯财务报告舞弊手段、动因及防范研究

发布时间：2018-05-18 21:10

本文选题：键桥通讯 + 财务报告　；参考：《西安石油大学》2017年硕士论文

【摘要】：2004年5月27日,肩负着支持中国中小企业发展使命的中小板市场诞生。截至2016年5月20日,已有786家企业登陆中小板,股票总市值达8.47万亿元,占沪深两市市值的20%,成为资本市场多层次建设不可或缺的重要主力军。然而,随着中小板上市公司数量的急剧增加,各种屡禁不止违规问题已经严重影响了资本市场的健康发展。特别是2015年股市大起大落最后演变成灾,投资者元气大伤,国家救市资金被套,直接导致了证券市场的改革被迫延长。所以如何更好惩治违规行为、净化市场环境,保护中小投资者的利益,已是资本市场不容回避的重要问题。键桥通讯是国内专注从事专网通信领域的首家上市公司,在国家电网通信类项目集采中排名第一的民营上市公司。而在国内通信行业前景大好、公司发展正盛之际,却被证监会查出公司上市不足四年,却连续财务报告舞弊长达四年之久。舞弊时间之久、舞弊数额影响之大、舞弊项目之多、舞弊涉及人员之广,无不让财务报告使用者感叹唏嘘。本文采用了理论与实践相结合、定性分析与定量分析相结合的综合研究方法。首先对键桥通讯舞弊事件的发展及舞弊手段进行详细介绍与分析;然后,采用舞弊三角理论找出键桥通讯舞弊行为的动因;最后,通过对键桥通讯财务报告舞弊案例的剖析,以此为鉴,得出如何防范我国上市公司财务报告舞弊的启示。同时,根据键桥通讯舞弊事实与舞弊动因,针对公司财务报告舞弊行为,并结合公司现在的情况,对公司日后避免舞弊行为的再次发生提出了相关对策建议。希望在纠正公司财务报告舞弊行为的同时为财务报告的利益相关者创建一个健康的投资环境。
[Abstract]:May 27, 2004, shouldering the mission of supporting the development of small and medium-sized enterprises in China, the birth of the small and medium-sized board market. As of May 20, 2016, 786 enterprises have landed on small and medium-sized boards, with a total market value of 8.47 trillion yuan, accounting for 20% of the market value in the Shanghai and Shenzhen stock markets, and has become an indispensable main force in the multi-level construction of the capital market. However, with the rapid increase in the number of small and medium-sized listed companies, various repeated violations have seriously affected the healthy development of the capital market. In particular, the stock market ups and downs in 2015 finally turned into a disaster, investors were greatly damaged, the national rescue funds were set, which directly led to the securities market reform forced to prolong. Therefore, how to punish violations, purify the market environment and protect the interests of small and medium-sized investors is an important issue that can not be avoided in the capital market. Qianqiao Communication is the first listed company to focus on the field of private network communication in China. It is the first private listed company in the collection of communications projects of State Grid. But in the domestic communication industry prospect is good, the company development is prosperous, but was discovered by the Securities Regulatory Commission listed the company less than four years, but successive financial report fraud as long as four years. Fraud for a long time, the amount of fraud impact, fraud projects, fraud involving a wide range of personnel, all financial report users sigh. This paper adopts a comprehensive research method which combines theory and practice, qualitative analysis and quantitative analysis. First of all, the development of key bridge communication fraud and fraud means are introduced and analyzed in detail; then, the theory of fraud triangle is used to find out the causes of key bridge communication fraud; finally, through the analysis of key bridge communication financial reporting fraud cases, Taking this as a mirror, draw the enlightenment of how to prevent financial reporting fraud of listed companies in our country. At the same time, according to the fact and reason of fraud in key-bridge communication, aiming at corporate financial reporting fraud, and combining the current situation of the company, this paper puts forward some relevant countermeasures and suggestions for the company to avoid the occurrence of fraud in the future. Hope to correct financial reporting fraud while creating a healthy investment environment for financial reporting stakeholders.
【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F626.115

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