文档介绍：摘要
时值2011,改革开放已经过去了30多年,不可否认在这30年里中国的经济得到了飞速的发展,中国的股市也从无到有,从不为人知到家喻户晓实现了跨步式飞跃。但是,自从中国股市诞生之日起,财务报表舞弊就如梦靥萦绕无数投资者的心头。其破坏力之强,波及面之广让所有人都心有余悸。现在正值中国进行经济改革的关键时期,如何整顿市场纪律,防止上市公司财务报表舞弊,是亟待研究和解决的问题。本文先对财务报表舞弊进行了定义,然后例举了财务报表舞弊的6种动机,以期从动机中寻找舞弊的根源。继而本文列出了财务报表舞弊的常用手法,并从收入、费用和关联方三方面进行了分类。最后本文尝试从投资者和审计者两方面的角度提出符合其身份特征的识别方法。
关键词:上市公司;财务报表舞弊;动机;解决方法
Abstract
At the year of 2011, Chinese revolution has been going on for more than 30 years. Admittly, in this 30 years’ period, Chinese economy have had a great development and Chinese stocking market also witnessed a dramatic growth. But one thing shall never be forgotten is financial statement fraudulent, which caused so great damage and so many people had been involved in. Nowadays the new phase of Chinese economic development is still going, the problems about how to anize the marketing disciplines and how to deliberately calculated to make cheating impossible are at urgent to be researched and solved. This article firstly give definition of the financial statement fraud and then tries to list the six motivations of the financial statement fraud and then tries to figure out the regular ways to fraud, in terms of ing aspect, cost aspect and panies aspect. At last, this article attempts to give out the solutions about the above problems from the aspects of investors and audits.
Key Words:pany; Financial statement fraud; Motivation; Solution
目录
一、引言 1
二、财务报表舞弊及其相关概念的辨析 1
(一)国外的财务报表舞弊定义 1
(二)我国的财务报表舞弊定义 1
(三)财务报表舞弊、盈余管理和会计错误的概念辨析 2
三、财务报表舞弊的动机分析 2
(一)上市融资动机 2
(二)保牌、摘帽 3
(三)虚抬股价动机 3
(四)借款动机 4
(五)隐瞒大股东占用资金 4
四、财务报表舞弊的常用手段 4
(一)收入舞弊手段 4
(二)费用舞弊手法 5
(三)关联方舞弊 6
五、识别舞弊风险的相关因素 6
(一)投资者角度 7
(二)审计者角度 9
六、结论 10
参考文献 11
致谢 13
一、引言
我国的证券市场自从1990年上海证券交易所建立以来,已经走过了21年风风雨雨。在这21年里,我国证券的发展取得了举世瞩目的成就,无论从发行总规模还是从股票数量上都取得了长足的进步。然而,在成就背后不总是欢声笑语,一次又一次财务报表舞弊丑闻让企业无颜让监督部门脸上无光更让中小投资者蒙受了巨大的损失。中农信倒闭、株洲有色巨亏以及中创集团、海南发展银行被接管、广东国际信托投资公司被关闭;“银广厦”虚构主营业务收入、虚构巨额利润事件震惊全国;“琼民源”利用虚假会计信息欺骗广大投资者,使其股东蒙受巨大的经济和精神损失;红光实业在股票发行上市申报材料中,虚构产品销售、虚增产品库存等将亏损虚报为盈利