HLX股份有限公司财务造假案例研究

发布时间：2018-06-27 23:31

本文选题：财务造假 + 公司治理　；参考：《辽宁大学》2017年硕士论文

【摘要】：近些年来,我国一些上市公司爆出了性质恶劣的财务造假事件。尽管造假方式和内容各有不同,但无一例外,都造成了恶果。对于企业来说,虽然其在短期内得到了一定的利益与地位,但从长期来看,这种行为势必会被监管机构发现,影响企业形象及长期收益。对于投资者来说,受到利益侵害的行为会丧失其投资的信心。对于资本市场来说,这种行为扰乱了资本市场的秩序,动摇其正常发展的根基。所以,探讨上市公司财务造假的方法和内容,剖析上市公司财务造假的动机和原因,寻找减少财务造假事件的对策,对于维护企业形象、促进资本市场健康发展、保护投资者利益有着重要的现实意义。本文在此研究背景之下,以HLX股份有限公司为案例,从介绍财务造假相关理论的概念释义入手,将理论和HLX造假的动因相结合。统观整个案例,分析导致HLX造假的原因,发现问题并最终给出此类造假案例的解决对策。本文从以下四个方面进行案例研究。第一部分是绪论。主要介绍了本文的研究背景、目的、意义和研究的内容及方法。第二部分是案例描述。主要介绍了 HLX公司的情况,回顾了 HLX财务造假事件的过程。第三部分是案例分析。主要介绍了财务造假相关理论,如三C模型理论和GONE理论。然后对案例调整的财务报表进行分析,对HLX财务造假的项目及数据进行分析,揭示其造成的影响。并结合理论对HLX财务造假的原因进行分析,得出促使HLX财务造假的因素,如存在利益、虚荣心驱动,内部治理结构失衡,发展战略不合理等。第四部分是对策与建议。主要根据HLX财务造假的因素提出相应的解决对策和建议。本文通过对HLX财务造假案例的研究,可以得出诱使企业财务造假的原因,并据此提出对策,为其他企业提供参考意见,降低企业发生财务造假事件的概率,帮助企业良性发展。
[Abstract]:In recent years, some listed companies in our country have broken out the bad financial fraud. Although different ways and contents of fraud, but without exception, have caused evil results. For enterprises, although they get certain benefits and status in the short term, in the long run, this kind of behavior is bound to be found by the regulators, affecting the corporate image and long-term benefits. For investors, the interests of the behavior will lose their investment confidence. To capital market, this kind of behavior disturbed the order of capital market, shake the foundation of its normal development. Therefore, this paper discusses the methods and contents of financial fraud of listed companies, analyzes the motives and causes of financial fraud of listed companies, and looks for the countermeasures to reduce the incidents of financial fraud, which will help to maintain the corporate image and promote the healthy development of the capital market. Protecting the interests of investors has important practical significance. In this research background, this paper takes HLX Co., Ltd. as a case, from the introduction of financial fraud related theory of the concept of interpretation, combining the theory with the motivation of HLX fraud. Analyze the reason of HLX fraud, find out the problem, and finally give the solution to this kind of fraud case. This article carries on the case study from the following four aspects. The first part is the introduction. This paper mainly introduces the research background, purpose, significance, research content and methods. The second part is case description. This paper mainly introduces the situation of HLX company and reviews the process of HLX financial fraud. The third part is case analysis. This paper mainly introduces the related theories of financial fraud, such as three C model theory and one theory. Then the case adjusted financial statements are analyzed, and the items and data of HLX financial fraud are analyzed to reveal the impact. Based on the analysis of the reasons of HLX financial fraud, the author draws a conclusion that the factors that promote HLX financial fraud, such as the existence of interests, vanity drive, internal governance structure imbalance, unreasonable development strategy, and so on. The fourth part is countermeasure and suggestion. Mainly according to HLX financial fraud factors put forward the corresponding countermeasures and suggestions. By studying the case of HLX financial fraud, this paper can get the reasons of inducing financial fraud, and then put forward some countermeasures, which can provide reference for other enterprises, reduce the probability of financial fraud, and help enterprises to develop benign.
【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】：F275;F49

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