發(fā)布時(shí)間：2018-03-24 20:18

  本文選題：萬(wàn)福生科　切入點(diǎn)：四因素理論　出處：《西安理工大學(xué)》2017年碩士論文

【摘要】：自1990年12月我國(guó)資本市場(chǎng)成立以來(lái),上市公司財(cái)務(wù)舞弊的事件層出不窮,近年來(lái)此趨勢(shì)也越來(lái)越嚴(yán)重。企業(yè)財(cái)務(wù)舞弊行為違背了誠(chéng)信的原則,給投資者帶來(lái)巨大損失,給社會(huì)造成負(fù)面影響,已成為嚴(yán)重危害市場(chǎng)經(jīng)濟(jì)秩序的一顆毒瘤。因此,分析公司財(cái)務(wù)舞弊的手段和方法,研究其動(dòng)機(jī)和條件,找出合理有效的防范措施,對(duì)于企業(yè)自身發(fā)展、保護(hù)廣大投資者的切身利益、促進(jìn)我國(guó)證券市場(chǎng)可持續(xù)發(fā)展都具有重要的現(xiàn)實(shí)意義。萬(wàn)福生科作為“創(chuàng)業(yè)板財(cái)務(wù)造假第一股”,在這次財(cái)務(wù)舞弊案件中不僅存在自身作案,還涉及會(huì)計(jì)師事務(wù)所、保薦機(jī)構(gòu)等中介機(jī)構(gòu),牽涉面廣,舞弊歷時(shí)長(zhǎng)、金額大、系統(tǒng)性強(qiáng),所以本文以萬(wàn)福生科財(cái)務(wù)舞弊案件為例,采用定性分析、定量分析等研究方法,從概念界定及財(cái)務(wù)舞弊相關(guān)理論研究回顧入手,首先了解萬(wàn)福生科公司的基本情況以及其財(cái)務(wù)舞弊事件的經(jīng)過(guò),運(yùn)用會(huì)計(jì)學(xué)和財(cái)務(wù)管理學(xué)理論知識(shí)分析萬(wàn)福生科財(cái)務(wù)報(bào)表和部分財(cái)務(wù)比率,發(fā)現(xiàn)異常指標(biāo),分析總結(jié)萬(wàn)福生科財(cái)務(wù)舞弊采用的手段,如虛增利潤(rùn)、虛增資產(chǎn)、隱瞞重大事項(xiàng),其次運(yùn)用四因素理論,從貪婪、機(jī)會(huì)、需要和暴露四個(gè)維度深入分析導(dǎo)致萬(wàn)福生科財(cái)務(wù)舞弊的動(dòng)因和條件;再次基于萬(wàn)福生科此次造假事件,吸取經(jīng)驗(yàn)教訓(xùn),從貪婪、機(jī)會(huì)、需要和暴露四個(gè)維度分別提出防范財(cái)務(wù)舞弊行為的策略,如完善道德環(huán)境、減少舞弊機(jī)會(huì)、降低不良需求、加大懲罰力度。最后總結(jié)全文,希望通過(guò)分析萬(wàn)福生科財(cái)務(wù)舞弊的手段,對(duì)相關(guān)投資者起到警醒作用,研究財(cái)務(wù)舞弊的動(dòng)機(jī)和條件,提出相應(yīng)的防范策略,為廣大投資者創(chuàng)造良好的投資環(huán)境,同時(shí)促進(jìn)我國(guó)證券市場(chǎng)的健康發(fā)展。
[Abstract]:Since the establishment of China's capital market in December 1990, the financial fraud of listed companies has occurred one after another, and in recent years the trend has become more and more serious. Corporate financial fraud violates the principle of good faith and brings huge losses to investors. It has become a cancer that seriously endangers the order of market economy. Therefore, analyzing the means and methods of corporate financial fraud, studying its motivation and conditions, finding out reasonable and effective preventive measures, is of great importance to the development of the enterprise itself. It is of great practical significance to protect the vital interests of the vast number of investors and promote the sustainable development of our securities market. As the first share of financial fraud on the gem, there is not only a crime committed by oneself in this financial fraud case. It also involves accounting firms, sponsors and other intermediary organizations, involving a wide range of areas, a long history of fraud, large amounts of money, and strong systematic.Therefore, this paper takes the case of financial fraud in Wanfusheng as an example, using qualitative analysis, quantitative analysis, and other research methods. Starting with the definition of the concept and the review of the relevant theories of financial fraud, we first understand the basic situation and the financial fraud events of WF Health Co., Ltd. Based on the theoretical knowledge of accounting and financial management, this paper analyzes the financial statements and some financial ratios of WF, finds abnormal indicators, and analyzes and sums up the means of financial fraud adopted by WF, such as increasing profits, increasing assets, concealing important items, etc. Secondly, using the theory of four factors, from the greed, opportunity, need and exposure of the four dimensions of in-depth analysis of the causes and conditions leading to financial fraud, again based on the fraud of the WF Shengke, draw lessons, from greed, opportunity, Four dimensions of need and exposure are proposed to prevent financial fraud, such as improving the moral environment, reducing opportunities for fraud, reducing bad demand, increasing punishment. It is hoped that by analyzing the means of financial fraud in Wanfu Health Branch, it will serve as a wake-up call for relevant investors, study the motives and conditions of financial fraud, and put forward corresponding preventive strategies, so as to create a good investment environment for the vast number of investors. At the same time, promote the healthy development of China's securities market.
【學(xué)位授予單位】：西安理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F302.6;F324

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 后之秀;;現(xiàn)行會(huì)計(jì)準(zhǔn)則下上市公司財(cái)務(wù)舞弊的空間分析與防范措施[J];金融經(jīng)濟(jì);2016年10期

2 金鐸;;舞弊三角理論淺析[J];時(shí)代金融;2016年08期

3 鄭婉怡;;上市公司財(cái)務(wù)舞弊案例分析以及啟示[J];福建質(zhì)量管理;2016年02期

4 楊慶冠;;注冊(cè)制推出的影響及建議淺析[J];合作經(jīng)濟(jì)與科技;2016年02期

5 段莉芳;;上市公司財(cái)務(wù)舞弊特征分析[J];財(cái)會(huì)通訊;2015年34期

6 孫瑾;;我國(guó)上市公司財(cái)務(wù)舞弊及其防范策略探析[J];商業(yè)經(jīng)濟(jì);2015年10期

7 王余峰;;淺談會(huì)計(jì)差錯(cuò)及會(huì)計(jì)差錯(cuò)更正[J];科技創(chuàng)新與應(yīng)用;2015年24期

8 施金龍;韓玉萍;;基于GONE理論的上市公司財(cái)務(wù)舞弊分析[J];會(huì)計(jì)之友;2013年23期

9 洪葒;胡華夏;郭春飛;;基于GONE理論的上市公司財(cái)務(wù)報(bào)告舞弊識(shí)別研究[J];會(huì)計(jì)研究;2012年08期

10 劉媛;;防范上市公司財(cái)務(wù)舞弊的治理監(jiān)督與約束對(duì)策[J];會(huì)計(jì)之友;2012年08期

相關(guān)博士學(xué)位論文 前1條

1 盧濤;我國(guó)上市公司財(cái)務(wù)報(bào)告舞弊行為識(shí)別及其監(jiān)管研究[D];東北財(cái)經(jīng)大學(xué);2013年

相關(guān)碩士學(xué)位論文 前3條

1 王麗萍;萬(wàn)福生科財(cái)務(wù)造假案例分析研究[D];山東財(cái)經(jīng)大學(xué);2014年

2 靳超;財(cái)務(wù)報(bào)表舞弊的影響因子研究[D];山東財(cái)經(jīng)大學(xué);2013年

3 王勇;我國(guó)上市公司財(cái)務(wù)報(bào)告舞弊問(wèn)題研究[D];山東財(cái)經(jīng)大學(xué);2012年

，

本文編號(hào)：1659870