万福生科财务舞弊案分析及防范策略研究

发布时间：2018-03-24 20:18

本文选题：万福生科　切入点：四因素理论　出处：《西安理工大学》2017年硕士论文

【摘要】：自1990年12月我国资本市场成立以来,上市公司财务舞弊的事件层出不穷,近年来此趋势也越来越严重。企业财务舞弊行为违背了诚信的原则,给投资者带来巨大损失,给社会造成负面影响,已成为严重危害市场经济秩序的一颗毒瘤。因此,分析公司财务舞弊的手段和方法,研究其动机和条件,找出合理有效的防范措施,对于企业自身发展、保护广大投资者的切身利益、促进我国证券市场可持续发展都具有重要的现实意义。万福生科作为“创业板财务造假第一股”,在这次财务舞弊案件中不仅存在自身作案,还涉及会计师事务所、保荐机构等中介机构,牵涉面广,舞弊历时长、金额大、系统性强,所以本文以万福生科财务舞弊案件为例,采用定性分析、定量分析等研究方法,从概念界定及财务舞弊相关理论研究回顾入手,首先了解万福生科公司的基本情况以及其财务舞弊事件的经过,运用会计学和财务管理学理论知识分析万福生科财务报表和部分财务比率,发现异常指标,分析总结万福生科财务舞弊采用的手段,如虚增利润、虚增资产、隐瞒重大事项,其次运用四因素理论,从贪婪、机会、需要和暴露四个维度深入分析导致万福生科财务舞弊的动因和条件;再次基于万福生科此次造假事件,吸取经验教训,从贪婪、机会、需要和暴露四个维度分别提出防范财务舞弊行为的策略,如完善道德环境、减少舞弊机会、降低不良需求、加大惩罚力度。最后总结全文,希望通过分析万福生科财务舞弊的手段,对相关投资者起到警醒作用,研究财务舞弊的动机和条件,提出相应的防范策略,为广大投资者创造良好的投资环境,同时促进我国证券市场的健康发展。
[Abstract]:Since the establishment of China's capital market in December 1990, the financial fraud of listed companies has occurred one after another, and in recent years the trend has become more and more serious. Corporate financial fraud violates the principle of good faith and brings huge losses to investors. It has become a cancer that seriously endangers the order of market economy. Therefore, analyzing the means and methods of corporate financial fraud, studying its motivation and conditions, finding out reasonable and effective preventive measures, is of great importance to the development of the enterprise itself. It is of great practical significance to protect the vital interests of the vast number of investors and promote the sustainable development of our securities market. As the first share of financial fraud on the gem, there is not only a crime committed by oneself in this financial fraud case. It also involves accounting firms, sponsors and other intermediary organizations, involving a wide range of areas, a long history of fraud, large amounts of money, and strong systematic.Therefore, this paper takes the case of financial fraud in Wanfusheng as an example, using qualitative analysis, quantitative analysis, and other research methods. Starting with the definition of the concept and the review of the relevant theories of financial fraud, we first understand the basic situation and the financial fraud events of WF Health Co., Ltd. Based on the theoretical knowledge of accounting and financial management, this paper analyzes the financial statements and some financial ratios of WF, finds abnormal indicators, and analyzes and sums up the means of financial fraud adopted by WF, such as increasing profits, increasing assets, concealing important items, etc. Secondly, using the theory of four factors, from the greed, opportunity, need and exposure of the four dimensions of in-depth analysis of the causes and conditions leading to financial fraud, again based on the fraud of the WF Shengke, draw lessons, from greed, opportunity, Four dimensions of need and exposure are proposed to prevent financial fraud, such as improving the moral environment, reducing opportunities for fraud, reducing bad demand, increasing punishment. It is hoped that by analyzing the means of financial fraud in Wanfu Health Branch, it will serve as a wake-up call for relevant investors, study the motives and conditions of financial fraud, and put forward corresponding preventive strategies, so as to create a good investment environment for the vast number of investors. At the same time, promote the healthy development of China's securities market.
【学位授予单位】：西安理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F302.6;F324

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