华新集团财务舞弊案例研究

发布时间：2018-04-14 04:09

本文选题：国有集团企业 + 财务舞弊　；参考：《吉林大学》2017年硕士论文

【摘要】：改革开放后,我国国有企业在建立现代企业制度的过程中,经历了几次变革。在社会主义市场经济条件下,各国有企业都在自己所处的行业和领域积极地发挥其应有的地位和作用。伴随着新时期国家经济整体实力的高速发展,如何深化国有企业改革,调整产业结构,激发市场活力,保证国内市场有序健康发展成为国家政策方针制定考虑的重要因素。随着中国经济稳定逐步发展,中国经济由原来传统的劳动密集型向技术集约型的结构转型已初具条件。国家新一轮的经济结构转型战略政策也已经制定和有条不紊的被执行。国有企业作为国家经济的重要组成部分,在国家经济结构转型中是重要角色,起到至关重要的作用。但是,无论是国有企业还是私有企业,都存在财务舞弊频发,而且呈现越演越烈的趋势。华新集团作为大型国有集团企业,有着以橡胶经营、橡胶加工、畜牧产品和房地产开发为主的产业体系,现拥有斜交载重胎、全钢工程巨胎、半钢子午胎等多系列40多个品种主导产品,经营范围涵盖橡胶、建材经营,五金化工产品,房地产开发,汽车租赁,承包国内外工程项目,国内外旅游,饮用水销售,动植物养殖,电子商务,担保代理,金融业务等多领域,其自身被发现存在的财务舞弊问题非常具有代表性和典型性。本文以华新集团作为案例企业,研究分析其财务舞弊的手段和方式,主要利用舞弊三角理论,归结华新集团财务舞弊成因中的压力因素、机会因素和借口因素。并通过案例提出了防范出现财务舞弊的可行性建议,本论文的分析和研究,不仅对华新集团企业认清自身的问题产生根源具有特殊的意义,也让同行业企业和其他国有企业引以为戒。同时,通过对华新集团案例的分析,也能够为国有投资者经济决策提供相关支持,有助于提高国有资产监督管理者和经营者的管理水平。对国有企业和集团企业的财务舞弊现象的识别、分析和研究起到一定的借鉴作用,从而令国有集团企业能被更加有效的监督和管理,避免国有资产和国有收益的流失。
[Abstract]:After reform and opening up, Chinese state-owned enterprises have experienced several changes in the process of establishing modern enterprise system.Under the condition of socialist market economy, all state-owned enterprises play their due role in their own industries and fields.With the rapid development of the whole national economy in the new period, how to deepen the reform of state-owned enterprises, adjust the industrial structure, stimulate the market vitality and ensure the orderly and healthy development of the domestic market has become an important factor in the formulation of national policies and guidelines.With the steady and gradual development of China's economy, the transformation of Chinese economy from traditional labor-intensive to technology-intensive structure has begun to have conditions.The country's new round of economic restructuring strategy policy has also been formulated and methodically implemented.As an important part of national economy, state-owned enterprises play an important role in the transformation of national economic structure.However, whether state-owned or private enterprises, there are frequent financial fraud, and show a growing trend.As a large state-owned group enterprise, Huaxin Group has an industrial system of rubber management, rubber processing, livestock products and real estate development.Half-steel radial tire and other more than 40 varieties of leading products, business scope covers rubber, building materials management, hardware and chemical products, real estate development, car rental, contracting domestic and foreign engineering projects, domestic and foreign tourism, drinking water sales,Animal and plant farming, electronic commerce, guarantee agency, financial business and other fields, its own financial fraud is found to be very representative and typical.This paper takes Huaxin Group as a case enterprise to study and analyze the means and methods of financial fraud, mainly using the theory of fraud triangle, to sum up the pressure factor, opportunity factor and excuse factor in the cause of financial fraud of Huaxin Group.And put forward some feasible suggestions to prevent financial fraud through the case. The analysis and research of this paper not only has special significance for the enterprises of Huaxin Group to recognize the root causes of their own problems.Also let the same industry enterprises and other state-owned enterprises as a warning.At the same time, through the analysis of the case of Huaxin Group, it can also provide relevant support for the economic decision of state-owned investors, and help to improve the management level of the managers and managers of state-owned assets supervision.It can be used for reference to identify, analyze and study financial fraud in state-owned enterprises and group enterprises, so that state-owned group enterprises can be supervised and managed more effectively, and the loss of state-owned assets and state-owned income can be avoided.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275;F279.26

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