农业上市公司重大错报风险识别与应对策略研究

发布时间：2018-09-04 14:43

【摘要】：随着经济态势的迅猛发展，，科学技术的进步日新月异，企业财务舞弊事件以前所未有的势头在全球蔓延开来，成为影响信息质量与经济安全以及世界经济平稳健康发展的绊脚石。农业作为国民经济的基础产业，关键地位不容动摇，农业企业主体经济效益的一举一动牵动整个国民经济命脉。2000年以来，农业行业得到政府大力扶持，发展迅速，企业规模和数量持续增长。然而，作为典型的弱质性行业，农业上市公司在资本市场整体业绩表现一般，资金耗用大、投资周期长、资本利润率普遍低于其他行业。随着农业市场竞争日益加剧，企业压缩内部成本费用、提升盈利空间的范围日益缩小，较多企业在财务管理过程中“三高”（存货高、应收账款高、资产负债率高）特征显著，为避免市场优胜劣汰，部分农业类上市公司不惜牺牲企业声誉及长远发展加入舞弊造假大军。此外，企业与初级产品生产者交易多采用现金结算形式，原始单据容易造假，资本性支出和收益性支出很难区分。与上下游企业普遍存在三角债问题，应收账款不能及时收回，账账不符、账实不符的情况屡有发生。相关的产品计价和分摊无法确切规定，生产制造的过程具有周期性和多变性的特点，难以实时控制和监控，这为成本控制带来了难度，同时也给企业造假提供了空间。国内外针对重大错报风险的研究数不胜数，但针对农业这一特殊行业的相关研究尚不成熟。本文通过分析农业企业的行业特征，用风险导向审计思想指导审计业务开展并贯穿整个审计业务的全过程，并在此基础上深入剖析这一特殊行业存在的风险及其演变。通过对农业企业相关数据的列举和分析，在业务执行过程中，保持必要的职业怀疑和关注，找到可能存在的舞弊风险点。若发现舞弊迹象，应并根据获取的审计证据，在大量的经验数据和统计分析基础上，根据专业能力和职业判断，不断修正前期结论。通过改进审计程序以获取更加真实、可靠的审计证据，并从注册会计师角度进行应对，提出科学合理、可操作性强的防范和应对措施，降低职业风险。同时提请利益相关者和信息使用者重点关注农业企业的特殊风险，对于企业的异常行为和数据波动保持一定敏感度，必要时咨询专家的意见，为其做出更为科学、合理的决策提供支持，致力于促进农业上市公司的健康发展，维护我国资本市场的正常秩序。
[Abstract]:With the rapid development of economic situation and the rapid progress of science and technology, the financial fraud of enterprises is spreading in the world with unprecedented momentum. It has become a stumbling block affecting the quality of information and economic security as well as the steady and healthy development of the world economy. Agriculture, as the basic industry of the national economy, cannot be wavered in its key position. The economic benefits of the main body of agricultural enterprises affect the lifeblood of the whole national economy. Since 2000, the agricultural industry has been vigorously supported by the government and has developed rapidly. The size and number of enterprises continued to grow. However, as a typical weak industry, the overall performance of agricultural listed companies in the capital market performance is general, the capital consumption is large, the investment cycle is long, the capital profit margin is generally lower than other industries. With the aggravation of the competition in the agricultural market, the scope of the enterprises to reduce the internal cost and improve the profit space is shrinking day by day. In the process of financial management, more enterprises have the characteristics of "three high" (high inventory, high accounts receivable, high ratio of assets and liabilities). In order to avoid the survival of the fittest in the market, some agricultural listed companies do not hesitate to sacrifice their reputation and long-term development to join the army of fraud and counterfeiting. In addition, the transaction between enterprises and primary commodity producers is mostly in the form of cash settlement, the original documents are easy to be falsified, and it is difficult to distinguish between capital expenditure and income expenditure. Triangle debt is common in upstream and downstream enterprises. Accounts receivable can not be recovered in time. The pricing and allocation of related products can not be specified exactly, and the manufacturing process is characterized by periodicity and variability, which is difficult to control and monitor in real time, which brings difficulty to cost control and provides space for enterprises to fake. There are numerous studies on the risk of major misstatement at home and abroad, but the research on agriculture is not mature. Based on the analysis of the industry characteristics of agricultural enterprises, this paper uses the risk-based audit thought to guide the whole process of the audit business, and on this basis deeply analyzes the risks and their evolution in this special industry. Through the enumeration and analysis of the relevant data of agricultural enterprises, the necessary professional doubt and attention should be maintained in the course of business execution, and the possible fraud risk point can be found. If the evidence of fraud is found, the previous conclusions should be revised continuously on the basis of a large amount of empirical data and statistical analysis, according to the professional ability and professional judgment, according to the audit evidence obtained. By improving the audit procedure to obtain more true and reliable audit evidence, and from the point of view of certified public accountants, this paper puts forward scientific, reasonable and feasible prevention and countermeasures to reduce professional risks. At the same time, it calls on stakeholders and information users to focus on the special risks of agricultural enterprises, to maintain a certain sensitivity to abnormal behaviors and data fluctuations of enterprises, and to consult experts if necessary to make them more scientific. Reasonable decision support is provided to promote the healthy development of agricultural listed companies and to maintain the normal order of China's capital market.
【学位授予单位】：华东交通大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F302.6;F324

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