基于GONE理论的W公司财务舞弊研究

发布时间：2018-03-16 04:12

本文选题：W公司　切入点：财务舞弊　出处：《安徽大学》2016年硕士论文　论文类型：学位论文

【摘要】：近年来,上市公司的财务舞弊层出不穷,且危害巨大。对于投资者而言,其切身利益受到损害,损害了其投资信心。对于证券市场而言,其公开公平公正的基本原则受到破坏,严重影响了国民经济的可持续健康发展。对于企业而言,虽然在短期内财务造假能给其带来好处,获得和公司当前经营状况不相匹配的收益。但是就长远而言,最终其舞弊行为必定会受到如财政部等各种监管部门的调查,轻则导致企业形象崩塌,影响其市场地位,更有甚者会导致企业直接破产清算。多年来各监管部门均出台了诸多政策制度来防止财务舞弊,但是从频发的舞弊现象来看,这些政策并没有起到良好的作用。基于财务舞弊频发的现状,本文选取W公司的财务舞弊事件作为案例研究。依据GONE理论的四因子,对于W公司财务舞弊的贪婪、机会、需求和暴露四因素分别进行对应分析。从GONE理论的四要素角度对于W公司财务舞弊事件进行了阐释,从而为其它企业进行基于GONE理论的财务舞弊预防和治理提供了一定的依据和更大的可能性。第一章绪论主要介绍了文章的研究背景和意义。对于国内外诸如安然和银广夏等财务舞弊的分析可以获知,财务舞弊在国内外均普遍存在且治理困难。对于其财务舞弊的后果分析可知对于国家、市场、企业甚至普通民众的生活而言财务舞弊的治理都是十分必要的。并确定本文所采用的研究方法和思路并分析了其创新性。第二章相关概念和理论基础主要介绍了舞弊发生过程中涉及的多种概念,如财务报告舞弊、会计信息失真、报表粉饰、盈余管理以及一些常见的舞弊手段。同时对于一些现有的财务舞弊分析研究理论进行了介绍,如GONE理论、冰山理论和三角理论。第三章舞弊案例简介主要对于W公司的财务舞弊进行了详细阐释。首先介绍了W公司的运营情况及案例回顾。然后对于W公司多年来公布的财务报表和实际经营数据进行分析,获取其财务舞弊的手段。第四章主要以GONE理论对于W公司财务舞弊案例进行分析。以W公司财务数据为基础,分别结合GONE理论的四因子要素具体分析了W公司财务舞弊情况。第五章和第六章主要针对于上市公司的财务舞弊防范以及后续工作展望提出了个人的想法。通过完善道德环境、减少舞弊机会、降低不良需要以及完善发现机制以有效的预防舞弊。通过对未来工作的展望,以期最终可以采用GONE理论对于财务舞弊达到更好的预测和防范效果。
[Abstract]:In recent years, the financial fraud of listed companies has emerged in endlessly, and the harm is enormous. For investors, their vital interests have been damaged and their investment confidence has been damaged. For the securities market, the basic principles of openness, fairness and justice have been undermined. This has seriously affected the sustainable and healthy development of the national economy. For enterprises, although financial fraud can bring benefits to them in the short term and gain benefits that do not match the current operating conditions of the company, in the long run, In the end, their fraudulent practices are bound to be investigated by various regulatory authorities such as the Ministry of Finance. This will lead to the collapse of the corporate image and affect their market position. Even more, it can lead to direct bankruptcy and liquidation of enterprises. Over the years, various regulatory authorities have introduced many policies and regulations to prevent financial fraud, but from the point of view of frequent fraud, These policies have not played a good role. Based on the current situation of frequent financial fraud, this paper selects the financial fraud of W company as a case study. According to the four factors of GONE theory, the greed and opportunity for financial fraud in W company. The four factors of demand and exposure are analyzed respectively. The financial fraud of W company is explained from the angle of four elements of GONE theory. Therefore, it provides some basis and more possibility for other enterprises to prevent and manage financial fraud based on GONE theory. The first chapter introduces the background and significance of the research, such as Enron at home and abroad. And the analysis of financial fraud such as silver, Guangxia, etc., can be found. Financial fraud is common both at home and abroad and is difficult to manage. The governance of financial fraud is very necessary for the life of enterprises and even ordinary people. The research methods and ideas adopted in this paper are determined and its innovation is analyzed. Chapter two mainly introduces the related concepts and theoretical basis. The various concepts involved in the process of fraud, Such as financial reporting fraud, accounting information distortion, statement whitewash, earnings management and some common means of fraud. At the same time, some existing financial fraud analysis theories, such as GONE theory, are introduced. Iceberg theory and triangle theory. Chapter 3 introduces the fraud cases of company W in detail. Firstly, it introduces the operation and case review of company W. For analysis of the financial statements and actual operating data, Chapter 4th mainly analyzes the financial fraud cases of W Company based on GONE theory, based on the financial data of W Company. Combined with the four factors of GONE theory, this paper analyzes the financial fraud situation of W company. Chapter 5th and 6th mainly aim at the prevention of financial fraud of listed companies and the future work prospects. By looking forward to the future work, we hope that GONE theory can be used to predict and prevent financial fraud better.
【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F259.23;F253.7

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