發(fā)布時(shí)間：2018-05-13 00:23

  本文選題：財(cái)務(wù)造假 + 財(cái)務(wù)造假方法　； 參考：《遼寧大學(xué)》2015年碩士論文

【摘要】：1990年12月19日,上海證券交易所正式成立,由此展開(kāi)了中國(guó)證券市場(chǎng)的發(fā)展序幕。自中國(guó)證券市場(chǎng)發(fā)展的25年以來(lái),財(cái)務(wù)造假一直沒(méi)有脫離我們的視線中,近些年來(lái),惡性的財(cái)務(wù)造假事例數(shù)見(jiàn)不鮮,銀廣夏、綠大地等都是我們耳熟能詳?shù)呢?cái)務(wù)造假案例。而2012年,萬(wàn)福生科財(cái)務(wù)造假的行為,引起了軒然大波,影響及其惡劣。所以,通過(guò)對(duì)萬(wàn)福生科財(cái)務(wù)造假這個(gè)案例的分析,探索財(cái)務(wù)造假的方法,并解析其中的原因,找出貼切的解決方案,不僅僅是對(duì)現(xiàn)有的上市公司做出一定的警告,更是能讓那些監(jiān)管部門(mén)更好的識(shí)別財(cái)務(wù)造假,還能進(jìn)一步對(duì)投資者的信心和利益做出保障,最終使我國(guó)證券市場(chǎng)的制度更加健全和完善。作為創(chuàng)業(yè)板財(cái)務(wù)造假第一只股票,這個(gè)事件不僅對(duì)我國(guó)證券市場(chǎng)產(chǎn)生了極大的沖擊,更是對(duì)那些投資者造成無(wú)法挽回的危害,嚴(yán)重的打擊了投資者的信心。對(duì)于萬(wàn)福生科財(cái)務(wù)造假案例,本文首先以萬(wàn)福生科案件為主體,從選題的背景及其研究意義出發(fā),探尋研究的思路及方法;其次對(duì)萬(wàn)福生科財(cái)務(wù)造假案件進(jìn)一步的描述,對(duì)萬(wàn)福生科公司做出簡(jiǎn)介,分析萬(wàn)福生科的財(cái)務(wù)狀況并回顧整個(gè)案件;然后是對(duì)這個(gè)案例進(jìn)行分析,通過(guò)查找國(guó)內(nèi)外大量文獻(xiàn)的基礎(chǔ)上,進(jìn)行財(cái)務(wù)造假相關(guān)理論的闡述,闡述財(cái)務(wù)造假的概念及方式并且采用了財(cái)務(wù)造假的GONE理論,并對(duì)財(cái)務(wù)造假的方式進(jìn)行解析,經(jīng)過(guò)分析數(shù)據(jù)和報(bào)表后,發(fā)現(xiàn)萬(wàn)福生科主要造假手法是用虛增預(yù)付賬款、虛增在建工程、虛增收入和隱瞞了重大交易事項(xiàng)。解析其造假方式之后是對(duì)財(cái)務(wù)造假的原因采取GONE理論進(jìn)行分析,分析來(lái)自公司內(nèi)部和外界因素的影響;最后根據(jù)上述分析出來(lái)的一些問(wèn)題,從GONE理論四個(gè)方向來(lái)做出建議和對(duì)策,以便于日后能對(duì)類(lèi)似的事件做出一定的防范。只要做到完善的預(yù)防措施以及采用合理的應(yīng)對(duì)方案和解決辦法,就能夠提升我國(guó)證券市場(chǎng)的安全性,營(yíng)造出良好的投資氛圍,為廣大投資者的信心給予鼓舞,為我國(guó)證券市場(chǎng)的成長(zhǎng)做出保障。
[Abstract]:On December 19, 1990, the Shanghai Stock Exchange was formally established, and the development of China's securities market began. Since the development of China's securities market in 25 years, financial fraud has not been out of our sight, in recent years, the number of malignant financial fraud cases, silver Guangxia, green earth and so on are familiar cases of financial fraud. And in 2012, the financial fraud, caused a huge uproar, the impact and bad. Therefore, through the analysis of the case of financial fraud in Wanfusheng Branch, we explore the methods of financial fraud, and analyze the reasons therefor, and find out the appropriate solution, which is not just a warning to the existing listed companies. It can also make those regulators better identify financial fraud, but also can further protect the confidence and interests of investors, and ultimately make the system of our securities market more sound and perfect. As the first stock of gem financial fraud, this event has not only had a great impact on our securities market, but also caused irreparable harm to those investors, seriously hit the confidence of investors. For the case of financial fraud in Wanfu branch, this paper firstly takes the case as the main body, starting from the background of the topic and its research significance, explores the thought and method of the research, and then further describes the financial fraud case of Wanfusheng branch. To make a brief introduction to the company, analyze the financial situation of the company and review the whole case. Then, the case is analyzed, and on the basis of looking up a lot of literature at home and abroad, the relevant theories of financial fraud are expounded. This paper expounds the concept and method of financial fraud and adopts the GONE theory of financial fraud, and analyzes the way of financial fraud. After analyzing the data and report forms, it is found that the main method of fraud in Wanfusheng Science is to increase the prepaid accounts by false means. False increase in the construction of the project, false increase in income and conceal major transactions. The reason of financial fraud is analyzed by GONE theory, and the influence of internal and external factors is analyzed. Finally, some problems are analyzed according to the above analysis. Suggestions and countermeasures are made from four directions of GONE theory, so as to prevent similar events in the future. As long as perfect preventive measures and reasonable countermeasures and solutions are adopted, the security of China's securities market can be enhanced, a good investment atmosphere can be created, and the confidence of the majority of investors can be encouraged. To ensure the growth of China's securities market.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類(lèi)號(hào)】：F324;F302.6

【參考文獻(xiàn)】

相關(guān)期刊論文 前1條

1 吳欣穎;;萬(wàn)福生科財(cái)務(wù)造假案分析和啟示[J];現(xiàn)代商業(yè);2014年27期

，

本文編號(hào)：1880831