科龙公司会计舞弊案例研究

发布时间：2018-02-01 07:28

本文关键词： 科龙电器会计舞弊识别防范　出处：《吉林财经大学》2015年硕士论文　论文类型：学位论文

【摘要】：自从世界首家公开发行股票的上市公司出现以来,会计舞弊问题就随之而生,大有蔓延之势。现如今,会计舞弊问题已经成为引起全球资本市场共同关注的问题。上市公司的会计舞弊丑闻屡见不鲜,为人们所熟知的会计舞弊案件国外的有“安然”、“世通”事件,国内的“蓝田”、“红光”等事件,类似舞弊案件的接连曝光,强烈地震撼着各国的资本市场。会计舞弊越来越成为国家、企业、监管部门以及投资者关注的一个重要问题。随着我国资本市场不断发展,相关的法律法规逐步完善,外部监管水平也得到了长足的提高,我国企业的经营环境得到了相当大的改善。同时,尽管企业的生态环境得到了一定程度的改善,会计舞弊事件还是呈现出逐年增加的趋势,资本市场在会计舞弊问题的困扰下仍然深受其害,严重影响了我国资本市场的健康发展。因此,会计舞弊问题仍然是我们进一步改善资本市场环境、规范企业公平竞争秩序的重要课题。本文从会计舞弊的含义与舞弊识别入手,通过对科龙电器有限公司会计舞弊案例的深入分析对会计舞弊问题进行了全方位的研究。科龙公司是一家电器公司,专门生产环保制冷电器,规模巨大,其旗下的十几家分公司遍布欧美亚三大陆。2001年,广东科龙电器股份有限公司与格林柯尔科技有限公司成功合并。在保持了六年的高速增长后,科龙公司在与格林柯尔公司合并短短四年的时间里被青岛海信公司最终收购。针对这样一个因会计舞弊而走向失败的公司,本文首先对科龙公司会计舞弊行为进行了识别,详细分析了科龙公司会计舞弊的征兆和方法。其次,在对科龙公司会计舞弊行为进行了深入分析的基础上,提出防范我国公司会计舞弊的措施。公司会计舞弊行为导致会计信息失真,伤害了广大投资者的利益,不利于公平公正的市场经济秩序的建立。但会计舞弊的识别具有一定的难度,本文对科龙公司的案例研究表明,可以通过完善法律法规体系、健全公司内部控制、加强审计监督、建立积极的企业文化等多方面协调配合,有效的防范公司会计舞弊行为,营造高质量会计信息的生态环境,维护市场经济的运行秩序。
[Abstract]:Since the emergence of the first publicly listed company in the world, the problem of accounting fraud has come into being, which is now spreading. Accounting fraud has become a common concern in the global capital market. Accounting fraud scandals of listed companies are common, and there are "Enron" in foreign countries. The events of "WorldCom", "Lantian" and "Red Light" in China, similar to the successive exposure of fraud cases, strongly shocked the capital markets of various countries. Accounting fraud has become more and more national and enterprise. With the continuous development of the capital market in China, the relevant laws and regulations have been gradually improved, and the level of external supervision has also been greatly improved. The business environment of Chinese enterprises has been greatly improved. At the same time, although the ecological environment of enterprises has been improved to a certain extent, accounting fraud incidents are still showing a trend of increasing year by year. The capital market is still suffering from the problem of accounting fraud, which seriously affects the healthy development of the capital market in China. Therefore, accounting fraud is still our further improvement of the capital market environment. This paper starts with the meaning of accounting fraud and the identification of fraud. Through the in-depth analysis of the accounting fraud cases of Kelong Electric Co., Ltd., the company is an electrical company, specializing in the production of environmental protection refrigeration appliances, the scale is huge. In 2001, Guangdong Kelong Electric Co., Ltd. and Greenkall Technology Co., Ltd. merged successfully. After six years of rapid growth. Cologne was finally acquired by Hisense Qingdao in just four years after its merger with Greenkole. It is aimed at a company that has failed because of accounting fraud. This paper first identifies the accounting fraud in Kelon Company, and analyzes the signs and methods of accounting fraud in Kelon Company in detail. Secondly, on the basis of in-depth analysis of accounting fraud in Kelon Company. This paper puts forward some measures to prevent corporate accounting fraud, which leads to the distortion of accounting information and hurts the interests of the majority of investors. It is not conducive to the establishment of fair and just market economic order. But the identification of accounting fraud has some difficulty. The case study of Kelon Company shows that we can improve the system of laws and regulations. Improve the company's internal control, strengthen audit supervision, establish a positive corporate culture and other aspects of coordination, effective prevention of corporate accounting fraud, create a high-quality ecological environment of accounting information. To maintain the operational order of the market economy.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F426.6;F406.7

【引证文献】