發(fā)布時間：2018-03-24 20:18

  本文選題：萬福生科　切入點：四因素理論　出處：《西安理工大學》2017年碩士論文

【摘要】：自1990年12月我國資本市場成立以來,上市公司財務(wù)舞弊的事件層出不窮,近年來此趨勢也越來越嚴重。企業(yè)財務(wù)舞弊行為違背了誠信的原則,給投資者帶來巨大損失,給社會造成負面影響,已成為嚴重危害市場經(jīng)濟秩序的一顆毒瘤。因此,分析公司財務(wù)舞弊的手段和方法,研究其動機和條件,找出合理有效的防范措施,對于企業(yè)自身發(fā)展、保護廣大投資者的切身利益、促進我國證券市場可持續(xù)發(fā)展都具有重要的現(xiàn)實意義。萬福生科作為“創(chuàng)業(yè)板財務(wù)造假第一股”,在這次財務(wù)舞弊案件中不僅存在自身作案,還涉及會計師事務(wù)所、保薦機構(gòu)等中介機構(gòu),牽涉面廣,舞弊歷時長、金額大、系統(tǒng)性強,所以本文以萬福生科財務(wù)舞弊案件為例,采用定性分析、定量分析等研究方法,從概念界定及財務(wù)舞弊相關(guān)理論研究回顧入手,首先了解萬福生科公司的基本情況以及其財務(wù)舞弊事件的經(jīng)過,運用會計學和財務(wù)管理學理論知識分析萬福生科財務(wù)報表和部分財務(wù)比率,發(fā)現(xiàn)異常指標,分析總結(jié)萬福生科財務(wù)舞弊采用的手段,如虛增利潤、虛增資產(chǎn)、隱瞞重大事項,其次運用四因素理論,從貪婪、機會、需要和暴露四個維度深入分析導致萬福生科財務(wù)舞弊的動因和條件;再次基于萬福生科此次造假事件,吸取經(jīng)驗教訓,從貪婪、機會、需要和暴露四個維度分別提出防范財務(wù)舞弊行為的策略,如完善道德環(huán)境、減少舞弊機會、降低不良需求、加大懲罰力度。最后總結(jié)全文,希望通過分析萬福生科財務(wù)舞弊的手段,對相關(guān)投資者起到警醒作用,研究財務(wù)舞弊的動機和條件,提出相應的防范策略,為廣大投資者創(chuàng)造良好的投資環(huán)境,同時促進我國證券市場的健康發(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.
【學位授予單位】：西安理工大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F302.6;F324

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本文編號：1659870