“万福生科”会计舞弊案例研究

发布时间：2018-04-13 23:07

本文选题：会计舞弊 + 职业道德　；参考：《吉林财经大学》2015年硕士论文

【摘要】：随着我国市场经济的不断发展,我国的经济实力和综合国力都得到了提升。市场经济关系到我们每一个人的工作与生活。在市场经济发展中,企业的经济行为是不可或缺的重要组成部分。经济越发展,会计就越需要改革。经济发展的同时也带来了许多弊端,由于某些上市公司不遵守相关法律法规、部分会计人员不遵守职业道德,最终导致会计舞弊现象也日益严峻。失真的会计信息,不能公允的向其使用者提供可靠的依据,从而会导致会计信息使用者做出违背其真实意愿的决策,并会据此遭受巨大经济损失。会计舞弊行为在严重侵害了会计服务对象利益的同时,也扰乱了市场经济的正常秩序,影响市场经济发展的长治久安,给国家利益造成重大损失。由于会计舞弊行为危害重大,影响深远,所以必须要从根源上遏制会计舞弊行为的漫延。会计舞弊现象早已成为社会关注,业内热议的焦点问题。本论文以万福生科公司会计舞弊行为为例,通过查阅相关文献,在已有会计舞弊的理论研究基础上,利用相关理论,对“万福生科”会计舞弊案的具体会计舞弊表现、会计舞弊手段及会计舞弊原因进行了进一步的剖析,并从中得到启示;再将研究所得套用到整个行业里来进行讨论,达到以点概面的效果,列示出会计舞弊给上市公司所带来的种种危害,从而引发人们对会计舞弊行为的思考,并提出治理上市公司会计舞弊行为的相关途径及建议,从而解决目前会计职业道德所涉及到的相关问题。希望通过本文的研究能够引起社会各界相关人士的注意,使会计舞弊的不良之风被彻底驱除。
[Abstract]:With the continuous development of our market economy, our country's economic strength and comprehensive national strength have been improved.Market economy concerns the work and life of every one of us.In the development of market economy, the economic behavior of enterprises is an indispensable part.The more the economy develops, the more the accounting needs reform.At the same time, economic development also brings a lot of malpractices. Because some listed companies do not abide by relevant laws and regulations, some accountants do not abide by professional ethics, which eventually leads to the increasingly serious phenomenon of accounting fraud.The distorted accounting information can not provide a reliable basis to its users fairly, which will lead the accounting information users to make decisions against their true wishes and suffer huge economic losses accordingly.Accounting fraud not only seriously infringes the interests of accounting service objects, but also disturbs the normal order of market economy, affects the long-term stability of the development of market economy, and causes great losses to the national interests.Because of the great harm and far-reaching influence of accounting fraud, it is necessary to curb the spread of accounting fraud.Accounting fraud has long been the focus of social concern and hot debate in the industry.This paper takes the accounting fraud behavior of Wanfu Shengke Company as an example, through consulting the relevant literature, on the basis of the existing theoretical research of accounting fraud, using the relevant theory, to the specific accounting fraud performance of "Wanfu Shengke" accounting fraud case.Accounting fraud means and accounting fraud reasons were further analyzed, and obtained enlightenment; and then applied to the whole industry to discuss, to achieve the effect of a point,This paper lists all kinds of harm brought by accounting fraud to listed companies, which leads people to think about accounting fraud, and puts forward some relevant ways and suggestions for controlling accounting fraud of listed companies.In order to solve the current accounting professional ethics involved in the relevant issues.It is hoped that the research in this paper will attract the attention of people from all walks of life and drive out the bad wind of accounting fraud.
【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】：F324;F302.6

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