科达股份虚假信息披露案例分析

发布时间：2018-03-25 09:57

本文选题：上市公司　切入点：虚假信息披露　出处：《辽宁大学》2014年硕士论文

【摘要】：近些年来，虽然证券市场日臻成熟，拉高了首次公开发行的公司门槛，规范了上市公司信息披露的形式，加强了对上市公司的监督管理。然而，极速的发展必然伴随着巨大的风险。信息的不对称性降低了信息的预测价值，侵害了投资者的利益，阻碍了证券市场平稳、高效、有序地运行。目前，政府虽严格打击造假企业，信息披露的违规行为仍屡禁不止，，并且形式花样不断翻新。上市公司被要求披露的会计信息在某种角度上具有公共产品的属性，它应该并且需要被投资者以及其他利益相关者掌握，业务收入、税后利润、风险状况这些信息是投资者做出理智决策的基础。而上市公司会计信息失真、财务造假的例子屡见不鲜，某种程度上与社会环境相关，其中当然少不了利益的驱动。上市公司愿意铤而走险，冒天下之大不讳地违规操作，原因显然是多种多样的。从公司内部角度来分析，高层管理者和会计人员是不能推卸责任的，要么工作不尽职要么同流合污；从宏观来说，政府监管部门、中介机构等并未完全发挥其功用，调查能力、执法能力还有待提升进步，所依据的法律法规依旧有极大完善的空间。本文以案例分析为基础，事件与理论相结合的方式，针对频繁造假企业科达股份进行了关于虚假信息披露、财务造假以及监管漏洞问题的研究。除了详尽地列举出虚假信息披露的方法及表现形式，还彻底地剖析了上市公司虚假信息披露、财务造假的内部、外部原因，并基于各种角度分析了此案例中上市公司本身、证监会、证交所、地方政府等相关监管部门所暴露出的问题。从虚假信息披露等造假方法延伸到会计信息披露存在的主要问题，最后建议上市公司调整内部控制、优化治理结构，监管机构完善监管的体系和制度、制定更全面的法律法规。
[Abstract]:In recent years, although the stock market has matured, pushed up the initial public offering of the company threshold, standardize the information disclosure of listed company, strengthen supervision and management of listed companies. However, the speed of development will inevitably lead to a huge risk. Information asymmetry reduces the predictive value of information, infringement of the investors interests, hindered the stock market stable, efficient and orderly operation. At present, the government is strictly against corporate fraud, information disclosure irregularities are still repeated, and the form of ever-changing pattern.
Property listed companies were required to disclose the accounting information of public goods in a certain angle, it should also need to be investors and other stakeholders to grasp, business income, profit after tax, risk status of the information is the basis for investors to make rational decision making. And the listed company accounting information distortion, financial fraud case It is often seen. to some extent. With the social environment, which of course driven interests. Listed companies are willing to rush into danger, great risks to illegal operations, the reason is obviously varied. Analyzed from the internal perspective, senior management and accounting personnel can not shirk its responsibility, not due to either work or complicit; from a macro point of view the government, regulatory authorities, intermediary agencies did not fully play its role, research ability, ability of law enforcement remains to be improved on the basis of progress. There is still a lot of room for laws and regulations.
In this paper, on the basis of case study, events and the combination of theory, aiming at the frequent fraud enterprise Kodak shares of the false information disclosure of financial fraud, and regulatory loopholes problems. In addition to the exhaustive enumeration method of false information disclosure and the form, also thoroughly analyzes the false information disclosure of listed companies and external reasons internal, financial fraud, and based on various analyses in this case the listed company itself, the Commission, stock exchange, the local government and the relevant regulatory authorities revealed the problem. From the method of false information disclosure fraud extends to accounting information disclosure problems, the final recommendations of listed companies to adjust the internal control, optimization control the structure, improve the regulatory system and the system of supervision, formulate laws and regulations more comprehensive.

【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.51

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