SZJQ通讯企业财务舞弊案例研究

发布时间：2018-09-11 17:19

【摘要】：上市公司的财务舞弊问题是全球性的焦点问题,即使中国证券市场在过去20多年的发展中,取得了瞩目的成绩,但依旧避免不了财务舞弊问题。信息的不对称、监管力度不够、企业内部控制失效等原因都会导致财务舞弊,许多上市公司为符合某些特定的要求,而屡屡挑战法律底线,运用非法的手段获取不正当利益。这种行为不仅阻碍了企业的长远发展,还严重破坏着资本市场正常运转的秩序,影响股民们的信心。因此,分析会计舞弊产生的原因、运用的主要手段以及如何防治企业财务舞弊是资本市场亟需解决的现实问题。本文选取了 SZJQ通讯企业财务舞弊案例,通过研读国内外相关文献,阐述本文研究的背景以及意义,并概括文章所要研究的内容、采用方法与创新之处。SZJQ通讯企业不同于我们之前所悉知的绿大地、万福生科、等传统企业,这些传统企业会因为信息技术等高科技发展使得主营业务受到冲击而造成企业营运压力。SZJQ通讯公司作为新兴的通讯行业发展潜力巨大,但在利益和诱惑面前也毫不犹豫的选择了玩弄财务数据。全文主要分为四个部分。第一部分,绪论。主要介绍了本文的选题背景和意义、研究的内容和主要方法,国内外发展状况。第二部分,案例描述。主要介绍了 SZJQ通讯企业的基本情况,并运用案例的形式描述企业进行财务舞弊所运用的手段。第三部分,案例分析。首先对一些基本的财务舞弊理论做简短介绍,其次揭示企业进行财务舞弊所暗含的问题,最后分析这些问题存在的原因。第四部分,启示与建议。从企业的财务舞弊案例中得到启示,并且结合财务管理和会计理论提出了相关的建议。
[Abstract]:The problem of financial fraud of listed companies is a global focus. Although China's securities market has made remarkable achievements in the past 20 years, it still can not avoid the problem of financial fraud. Asymmetric information, insufficient supervision and ineffective internal control of enterprises will lead to financial fraud. In order to meet certain specific requirements, many listed companies repeatedly challenge the bottom line of the law and use illegal means to obtain improper benefits. This behavior not only hinders the long-term development of enterprises, but also seriously undermines the order of normal operation of capital market and the confidence of shareholders. Therefore, the analysis of the causes of accounting fraud, the main means used and how to prevent and cure the financial fraud are the practical problems that need to be solved in the capital market. This article selects the SZJQ communication enterprise financial fraud case, through the study domestic and foreign related literature, elaborated this article research background and the significance, and summarizes the article to study the content, The adoption of methods and innovations. SZJQ communication enterprises are different from the traditional enterprises known to us, such as Green Earth, Wan Fusheng Branch, and other traditional enterprises. These traditional enterprises will suffer from the impact on their main business as a result of the development of high technology, such as information technology, resulting in great potential for the development of SZJQ communications companies as a new telecommunications industry. But in the face of profit and temptation also did not hesitate to play with the financial data. The full text is divided into four parts. The first part, introduction. This paper mainly introduces the background and significance of this topic, research content and main methods, domestic and foreign development. The second part, case description. This paper mainly introduces the basic situation of SZJQ communication enterprises, and describes the means of financial fraud by case study. The third part, case analysis. Firstly, some basic theories of financial fraud are briefly introduced, then the problems implied by financial fraud in enterprises are revealed, and the reasons for these problems are analyzed. The fourth part, enlightenment and suggestion. This paper draws inspiration from the financial fraud cases of enterprises and puts forward some suggestions combined with the theory of financial management and accounting.
【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】：F626.115

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