我国上市公司财务舞弊案例分析及其思考

摘 要

自改革开放至今，中国的资本市场发展迅猛，市场机制改革，大量中小企业涌现，但是迅猛发展的同时也遗留下了很多问题，其中比较突出的就是财务舞弊现象。因为发展过于迅速，资金供应不足，无法跟上拓宽发展的脚步，导致许多企业为了笼络资金，粉饰财务数据，提供虚假的会计信息，而且大有层出不穷之势，其中上市公司财务舞弊问题对社会的危害尤为严重，已成为当今社会的热点问题。财务舞弊的频繁发生，表现出了资本市场诚信的缺失、社会信用危机的存在，危害了市场信心，并导致市场低迷，而低迷的市场又导致融资困难，企业利润率下降，而后又引发财务舞弊，形成一个恶性循环。如果对上市公司的财务舞弊行为不严加打击和治理，必将影响我国资本市场可持续、和谐地发展。因此，对于上市公司财务舞弊行为的识别与治理对策研究具有重要意义。

论文在介绍上市公司财务舞弊的基本概念、基本理论及危害的基础上，对上市公司财务舞弊的原因、手法及舞弊行为识别方法进行了系统分析，最后提出上市公司财务舞弊行为治理的对策和建议，对上市公司的财务舞弊行为的识别和治理有参考价值。

关键词:上市公司、财务舞弊、治理

ANANLYSIS ON THE CHINA’S LISTED COMPANY’S FINANCIAL FRAUD CASE AND ITS THINKING

ABSTRACT

Since the reform and opening-up policy, China's capital markets have developed rapidly, such as the reform of marketing mechanism, the privatization of state-owned enterprises and the emergence of a large number of small and medium enterprises. However, the rapid development also leaves behind a lot of questions, one of the more prominent phenomenon is financial fraud. Because of the economy has grown so quickly and the enterprises are unable to keep up the pace of development as well as the lack of fund, it has been a significant endless trend that many enterprises whitewash the finical data, provide false accounting information in order to win over funds. The listed company's finical fraud problem is particularly harmful to society which has been the hot topic currently. The frequent occurrence of finical fraud demonstrates the lack of integrity of capital markets, the existence of the social credit crisis, undermines market confidence and leads to the market downturn. Depressed market has led to the difficulties in financing, the corporate profit margins declines and later finical fraud appears, which has formed a vicious circle. If the listed company's finical fraud behavior is not strictly stricken and governed, it is bound to affect the sustained and harmonious development of China's capital markets. Thus, it has great significance to the identification and countermeasure research in listed company's finical fraud.

On the basis of the introduction of the concepts of listed company's finical fraud and its basic theory and the hazard, the paper has made systematic analysis on the reasons, manipulation and recognition of the listed company's finical fraud. At last, the paper has given some suggestions and recommendations on the governance of listed company's finical fraud which has a reference value for the identification and management of it.

KEYWORDS: listed companies，financial frauds，government

目 录

中文摘要 ABSTRACT

第 1 章 绪 论 ················································································ 1

1.1 选题背景及研究意义 ................................................................................ 1

1.1.1 选题背景 ...................................................................................... 1 1.1.2 研究意义 ...................................................................................... 1 1.2 财务舞弊的概念及危害分析 .................................................................... 1

1.2.1 财务舞弊的概念 .......................................................................... 1 1.2.2 财务舞弊的危害 .......................................................................... 2 1.3 本文结构与内容 ........................................................................................ 3 第 2 章 文献综述及理论回顾 ····························································· 4

2.1 财务舞弊理论 ............................................................................................ 4 2.2 国外财务舞弊的文献回顾 ........................................................................ 5 2.3 国内财务舞弊的文献回顾 ........................................................................ 5 2.4 文献回顾及财务舞弊理论总结 ................................................................ 6 3.1 “会计技术”舞弊 .................................................................................... 7

3.1.1利用会计政策的选择性 ............................................................... 7 3.1.2滥用会计估计 ............................................................................... 7 3.2 关联公司内部交易舞弊 ............................................................................ 8

3.2.1与母公司或者非控股公司 ........................................................... 8 3.2.2与关联上市公司 ........................................................................... 8 3.3 利用资产重组舞弊 .................................................................................... 9 3.4 隐瞒重大事项 ............................................................................................ 9 3.5 母公司肆意占用上市公司资金 ................................................................ 9 3.6 虚拟资产 .................................................................................................... 9 第 四 章 上市公司财务舞弊动机分析 ·················································· 11

4.1 利益驱动 .................................................................................................. 11 4.2 舞弊成本驱动 .......................................................................................... 11 4.4 心理驱动 .................................................................................................. 12 4.5 信息不对称 .............................................................................................. 12 4.6 地方政府的“溺爱” .............................................................................. 13 第 5 章 上市公司财务舞弊治理建议 ·················································· 13

5.1 继续加强证券市场的制度建设 .............................................................. 13 5.2 强化外部审计的法制建设 ...................................................................... 14 5.3 加强上市公司内部制度建设 .................................................................. 14

5.3.1 加强内部审计监督 .................................................................... 15 5.3.2 完善公司治理结构 .................................................................... 16 5.4 提高财务舞弊成本 .................................................................................. 17

5.4.1 加大惩罚力度，提高上市公司舞弊成本 ................................ 17 5.4.2 强化审计责任，加大对会计师事务所的惩罚力度 ................ 17