ZXYY上市公司会计造假问题研究

发布时间：2018-04-23 18:41

本文选题：会计造假 + 关联方交易　；参考：《辽宁大学》2014年硕士论文

【摘要】：随着世界资本市场高速发展和经济一体化的大背景下，我国的证券市场自建立以来，上市公司的会计造假问题就层出不穷。会计造假问题已经成为我们每年的老生常谈的话题，它已经严重阻碍我国经济的发展。它直接导致公司股票价格的大幅下跌，造成投资者的巨额损失，同时阻碍公司自身的发展，使公司面临退市的风险，甚至还阻碍证券市场健康发展、影响资源有效配置、降低证券市场公信力等等，使人们震惊的同时也引发了人们对会计造假问题的深刻反思。因此如何建立有效防范会计造假体系是亟待解决的问题。 ZXYY上市公司在传统医药行业中面临激烈竞争，不断扩大市场份额，不惜以造假手段来达到追求利润的目的，使公司陷入重重危机之中。本文通过阐述了ZXYY上市公司会计造假手段，分析该公司的会计造假动机及会计造假的内外部原因，说明完善管理层薪酬制度、规范上市公司的法人治理结构、加强内外部监督的必要性，，进而提出对策和建议以保障广大投资者尤其是中小投资者的利益。全文写作共分四个部分。第一部分绪论。主要介绍了本文的研究背景和研究意义、研究内容与研究方法、相关文献综述，阐述了本文所采用的研究方法和遵循的研究思路以及本文的基本框架。第二部分案例描述，主要介绍了ZXYY上市公司的基本情况，对该公司会计造假事件的回顾，及其会计造假问题进行具体描述，包括：虚增资产、利用关联方交易虚增利润、伪造经营业绩过度融资等。第三部分案例分析。首先对分析中运用到的会计造假的相关理论进行阐述，然后运用相关理论对ZXYY上市公司会计造假的原因进行分析。第四部分结论与建议。针对该公司存在的具体会计造假问题提出治理建议。从公司的法人治理结构、完善管理层薪酬制度、提高独立董事职业道德、加强外部审计师独立性、增强市场监督力度等方面提出改进建议。完善公司内外部控制、监督会计造假的关键环节，从而更好保护广大投资者利益。
[Abstract]:With the rapid development of the world capital market and the background of economic integration, the accounting fraud of listed companies has emerged one after another since the establishment of China's securities market. Accounting fraud has become a common topic every year, which has seriously hindered the development of our economy. It directly leads to a sharp decline in the stock price of the company, resulting in huge losses for investors, and at the same time hindering the development of the company itself, making the company face the risk of delisting from the market, even hindering the healthy development of the securities market and affecting the effective allocation of resources. Reducing the credibility of the securities market and so on, people are shocked, but also triggered a profound reflection on accounting fraud. Therefore, how to establish an effective accounting fraud prevention system is an urgent problem to be solved. ZXYY listed companies face fierce competition in the traditional medicine industry, expand their market share, do not hesitate to use fake means to achieve the goal of pursuing profits, so that the company is in a crisis. This paper expounds the accounting fraud means of ZXYY listed companies, analyzes its accounting fraud motive and the internal and external reasons of accounting fraud, and explains how to perfect the management compensation system and standardize the corporate governance structure of listed companies. Strengthen the necessity of internal and external supervision, and then put forward countermeasures and suggestions to protect the interests of the majority of investors, especially small and medium-sized investors. Full-text writing is divided into four parts. The first part is introduction. This paper mainly introduces the research background and significance, the research content and research methods, the related literature review, and describes the research methods adopted in this paper, followed the research ideas and the basic framework of this paper. The second part of the case description, mainly introduces the basic situation of ZXYY listed companies, the review of the accounting fraud of the company, as well as the specific description of accounting fraud, including: false assets, using related party transactions to increase profits, Falsified operating performance excessive financing and so on. The third part is case analysis. First of all, the relevant theories of accounting fraud used in the analysis are expounded, and then the reasons of accounting fraud of ZXYY listed companies are analyzed. Part IV: conclusions and recommendations. In view of the company's specific accounting fraud problems put forward management recommendations. Some suggestions are put forward from the aspects of the corporate governance structure, the improvement of management compensation system, the improvement of the professional ethics of independent directors, the strengthening of the independence of external auditors, and the strengthening of market supervision. Perfect the internal and external control of the company, supervise the key link of accounting fraud, so as to better protect the interests of the majority of investors.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.51;F426.72;F406.7

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