博元投资股份有限公司财务造假案例研究

发布时间：2018-04-12 23:13

本文选题：财务造假 + 防范措施　；参考：《辽宁大学》2017年硕士论文

【摘要】：伴随国际局势的稳定和谐,世界经济也进入到加速发展的轨道上。然而在繁荣的背后也出现了很多为了高额利润而枉顾自己的社会责任,利用会计舞弊手段进行“圈钱”的恶瘤。我国企业在国家鼓励发展经济的大环境下也面临着非常多的“诱惑”。有些企业可以在其中认清方向,遵循职业道德稳步发展,然而却存在一些企业,钻了会计法规审计法规的空子,抱着投机牟利的心理,进行财务舞弊。这一现象不仅对我国会计界和审计界在社会的诚信产生了十分严重的恶性影响,对我国证券市场和注册会计师行业也产生了猛烈冲击,动摇了投资者的信心并使其承担了更大的风险从而使投资欲望减退,更是极大的影响了证券市场中资金的流动,妨碍了我国资本市场的快速发展。在我国资本市场发展的20多年来,财务造假问题从未停止,由于很多原因,造假手段变得越来越大胆并受人关注。前有主板臭名昭著的银广夏,近有创业板造假的万福生科。2016年,“博元投资”成为证券市场首家因触及重大信息披露违法情形被终止上市的公司,也是2016年首只退市的股票。在证券市场中产生了极其恶劣的反响,严重影响了广大中小投资者对股票市场的信心。与前几年著名的财务造假案例相比,博元投资有限公司的造假手法更加复杂,不容易被审计机构及监管机构所发现。分析并研究博元投资的造假原因,及公司在整个财务造假过程中所运用的手段,能对监管部门及审计机构起到警示与提醒的作用,并使证券股票市场在严肃的市场环境下更加快速健康的发展。对于博元投资财务造假案,本文通过对财务舞弊相关概念,舞弊三角理论等,首先对整个事件过程进行详细介绍;然后运用会计知识与财务管理知识对博元投资近几年的财务报表,财务指标做了详细分析,总结公司财务造假所涉及的方法,包括如何虚增银行往来,严重虚假披露财务信息等。然后继续分析导致博元投资造假案件发生的各种原因;最后,根据博元投资造假案,引发企业为防范此类事件发生提出对策及建议,并提出此案例对我国资本市场所给予的启示。
[Abstract]:With the stability and harmony of the international situation, the world economy has also entered the track of accelerating development.However, behind the boom, there also appeared a lot of social responsibility for high profits, accounting fraud means to "circle money" evil tumor.Chinese enterprises are also faced with many "temptations" under the environment of encouraging the development of economy.Some enterprises can get a clear understanding of the direction and follow the steady development of professional ethics. However, there are some enterprises that drill the gap of accounting laws and audit laws and regulations, hold the psychology of speculation and profit, and carry on financial fraud.This phenomenon not only has a very serious and malignant impact on the integrity of the accounting and auditing circles in our country, but also has a fierce impact on the securities market and the CPA industry in our country.It shakes the confidence of investors and makes them bear more risks, thus makes the investment desire drop, which greatly affects the flow of funds in the securities market and hinders the rapid development of the capital market in our country.In the more than 20 years of capital market development in China, the problem of financial fraud has never stopped. Because of many reasons, counterfeiting means have become more and more bold and attracted people's attention.In 2016, Boyuan Investments became the first company in the stock market to have been suspended from the stock market for touching significant disclosure violations and the first delisting of the stock market in 2016.In the stock market has produced extremely bad response, has seriously affected the majority of small and medium-sized investors' confidence in the stock market.Compared with the famous financial fraud cases in previous years, Boyuan Investment Co., Ltd.'s counterfeiting techniques are more complex and not easy to be detected by auditors and regulators.The analysis and study of the reasons for the fraud of Boyuan investment and the means used by the company in the whole process of financial fraud can serve as a warning and warning to the regulatory authorities and audit institutions.And make the stock market in the serious market environment more rapid and healthy development.For the Boyuan investment financial fraud case, this article through the financial fraud related concepts, fraud triangle theory, first of all, the whole process of the event is introduced in detail;Then, using accounting knowledge and financial management knowledge to analyze the financial statements and financial indicators of Boyuan investment in recent years in detail, summarize the methods involved in the financial fraud of the company, including how to increase bank transactions.Serious false disclosure of financial information and so on.Then we continue to analyze the various reasons that led to the bogus investment cases. Finally, according to the bogus investment cases, the enterprises put forward countermeasures and suggestions to prevent this kind of incidents.And put forward this case to our country capital market gives enlightenment.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.51

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