新三板企业参仙源财务舞弊案例分析

发布时间：2018-03-09 11:31

本文选题：财务舞弊　切入点：原因分析　出处：《山东农业大学》2017年硕士论文　论文类型：学位论文

【摘要】：新三板市场,是相对于旧三板市场而言的,它服务于广大中小企业,并为中小企业提供股份转让服务和融资服务。作为场外发展的主要动力,新三板经历了异常艰难的市场制度建设、低迷冷清的市场交易,并于2006年和2009年进行两次改革,此后,又继续实施了扩容政策以及面向全国接收企业挂牌,最终守得云开,成为了场外市场发展的主力军。实行扩容以来,在新三板挂牌的企业数量持续增长,不断刷新增长速度,使新三板市场的扩张得以延伸、不断深入发展,也使场外交易变得日渐繁荣。但新三板在不断发展的同时,也逐渐暴露出一些问题,必须得到足够重视。当前,由于市场发展过快、企业鱼龙混杂,新三板市场逐渐显现出一些不足,而相关部门对新三板的监管问题却没有妥善处理,因此造成了部分企业的违法违规现象。本文从我国新三板第一例财务舞弊案例入手,探究新三板企业参仙源的财务舞弊判定依据,以及从内部动因分析和外因分析来探索企业的舞弊原因,同时根据新三板的发展特点与现状,得出企业的舞弊原因,其中,内部动因有借口要素、机会要素以及压力要素这三方面,而外部原因主要是信息披露制度不完善、监管部门审查不力、中间机构独立性不强、法律处罚力度不强等方面。并借鉴和参考了其他国家在新三板市场监管方面的优秀做法,提出了对新三板财务舞弊案的一些建议,以此完善新三板市场,明确市场监管机构、完善法律法规、统一信息披露标准、建立合格投资者制度、完善市场准入制度,建立常态化退出机制,完善公司内部治理结构,提高管理者素质。希望能够强化各界对于新三板市场的认识,推动我国新三板市场的良好发展,帮助中小企业发展,尤其是需要迫切融资的中小企业能够健康持续的经营,同时也保障资本市场的长远发展。
[Abstract]:The new third market, is compared with the old third market, it services in the vast number of small and medium-sized enterprises, to provide service and transfer of shares and financing services for small and medium-sized enterprises. As the main power off the development of the new board went through a very difficult market system construction, low cold market transactions, and in 2006 and 2009 two reform and since then, continued implementation of the expansion policy and the listing for the national enterprise receiving, eventually going, has become a major force in the development of the OTC market. The expansion since the continued growth in the number of new three listed companies, and constantly refresh the growth rate, the new three board market expansion can be extended, further development, also the OTC market becomes increasingly prosperous. But the new board in the development at the same time, it also gradually exposed some problems, we must get enough attention. At present, due to the rapid development of market, enterprise The new third market gradually dragons and fishes jumbled together, showed some deficiencies, but the relevant departments supervision problems of the three new board was not properly handled, thus causing the phenomenon of illegal enterprises. This paper from China's new board of the first cases of financial fraud cases of inquiry, three new board enterprise Shenxian source of financial fraud judgment, and analysis from the internal motivation and external analysis to explore the reasons of fraud of enterprises, at the same time, according to the features of the development and current situation of the new board, the corporate fraud, the internal motivation of the excuse factors, opportunity factors and pressure of these three factors, while the external reasons are the imperfect information disclosure system, regulatory review ineffective, intermediate institutional independence is not strong, the punishment of law is not strong and so on. And the reference of the best practices in the new third market supervision of other countries, put forward to the new board Some suggestions of financial fraud, in order to improve the new three board market, clear market regulators, improve laws and regulations, unified information disclosure standards, establish a system of qualified investors, improve market access system, the establishment of normal exit mechanism, improve the internal governance structure, improve the quality of management. Hope to strengthen the understanding of the new third market from all walks of life and to promote the development of China's new third market, help the development of small and medium-sized enterprises, especially the urgent need for the financing of small and medium-sized enterprises to healthy and sustainable business, and ensure the long-term development of the capital market.

【学位授予单位】：山东农业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.51;F324;F302.6

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