“欣泰电气”IPO财务舞弊案例分析

发布时间：2018-03-04 13:34

本文选题：财务舞弊　切入点：上市公司　出处：《辽宁大学》2017年硕士论文　论文类型：学位论文

【摘要】：上市公司财务造假严重扰乱了证券市场的交易秩序,国际上财务造假案件屡见不鲜,国内近几年也陆续披露不少上市公司造假案件,例如康美药业、长虹公司、康华农业等等,这些案件扰乱了正常的市场交易秩序,给公司的声誉造成不利影响,更使广大投资者蒙受巨大的财务损失。财务报表成为造假重灾区,许多公司或是为了大股东的私利,或是为了 IPO上市集资,不择手段,无视法律,发布载有虚假信息的财务报表,堂而皇之的公开发行股票进行上市交易。欣泰电气在其IPO过程中就采取了财务舞弊手段实现了上市目的,从整个造假案件中,可以看出无论从上市公司、中介机构或是监管机构等角度,都存在诸多问题值得反思。本文以欣泰电气财务造假退市为例,运用了案例分析法、文献资料法、比较研究法等多种方法,并结合各种理论知识分析了欣泰电气IPO过程中的舞弊行为,在分析过程中,不仅详细分析了舞弊手段,找出舞弊原因,同时,有针对性的提出舞弊防范对策。全文写作分为四个部分。第一部分,绪论。介绍了欣泰电气案例分析的研究背景、研究目的及意义,阐述了本文采用的研究方法和主要内容。第二部分,案例描述,首先,对丹东欣泰电气股份有限公司的经营情况进行了介绍,描述了上市经历,并对欣泰电气舞弊受证监会处罚的情况进行了阐述。其次介绍了欣泰电气的舞弊手段,包括:虚减应收账款、虚增利润、侵占上市公司资产、外部审计未勤勉尽责、信息披露不完整。第三部分,案例分析,首先,介绍了分析欣泰电气财务舞弊的理论依据,包括财务舞弊的内涵、财务舞弊的动因、财务舞弊的治理方式。其次,系统分析了欣泰电气舞弊的原因,包括内部治理结构的问题、内部控制机制设计环节存在的问题、会计基础工作的规范性存在的问题、政府监管流于形式的弊端和中介机构未勤勉尽责导致的后果。另外,描述了财务舞弊对公司、中介机构和投资者的不良影响。第四部分,案例结论与启示,对丹东欣泰电气股份有限公司IPO造假案例进行了反思并得出结论。从完善公司治理结构、完善上市公司内部控制、加强政府监管力度、提高外部审计质量、对投资者的启示等方面分析了欣泰电气的启示作用并提出建议。
[Abstract]:Financial fraud of listed companies has seriously disturbed the trading order of the securities market. International financial fraud cases are common. In recent years, domestic companies have also disclosed many cases of fraud by listed companies, such as Kangmei Pharmaceutical, Changhong Company, Kanghua Agriculture, and so on. These cases have disrupted the normal order of market transactions, adversely affected the reputation of the company and made the vast number of investors suffer huge financial losses. The financial statements have become a disaster area for fraud, and many companies or for the private interests of major shareholders, Or to raise money for the IPO listing, by any means, regardless of the law, to publish financial statements containing false information, Xintai Electric, in its IPO process, adopted financial fraud to achieve the purpose of the listing. From the whole fraud case, we can see whether it is from the listed company, From the perspective of intermediary organizations or regulatory agencies, there are many problems worth reflecting on. This paper takes Xintai Electric Financial fraud and delisting as an example, using case analysis method, literature method, comparative research method and other methods. And combined with various theoretical knowledge to analyze the fraud in the process of Xintai Electric IPO, in the process of analysis, not only detailed analysis of the means of fraud, to find out the reasons for fraud, at the same time, The thesis is divided into four parts: the first part, the introduction. It introduces the research background, purpose and significance of Xintai Electric case analysis. The second part, case description, first, the introduction of Dandong Xintai Electric Co., Ltd., the listed experience. Secondly, it introduces the fraud methods of Xintai Electric, including: reducing accounts receivable, increasing profits, encroaching on the assets of listed companies, and the external audit is not diligent and due diligence. The third part, case study, introduces the theoretical basis of financial fraud in Xintai Electric, including the connotation of financial fraud, the cause of financial fraud, the governance of financial fraud. This paper systematically analyzes the causes of fraud in Xintai Electric, including the problems in the internal governance structure, the problems existing in the design of internal control mechanism, the normative problems in the basic work of accounting, In addition, the paper describes the adverse effects of financial fraud on companies, intermediaries and investors. Part 4th, case conclusions and revelations. This paper reflects on the case of IPO fraud in Dandong Xintai Electric Co., Ltd., and draws a conclusion from perfecting the corporate governance structure, perfecting the internal control of listed companies, strengthening government supervision and improving the quality of external audit. The enlightening effect of Xintai Electric is analyzed and some suggestions are put forward.
【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】：F426.6;F406.7;F832.51

【参考文献】