我国上市公司财务舞弊治理对策研究_李浩.docx

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1、 学位论文独创性声明 本人郑重声明：本人所呈交的学位论文，是在导师的指导下，独立进行研究所取得 的成果。除文中己经注明引用的内容外，本论文不含任何其他个人或集体己经发表或撰 写的作品，也不包含为获得安徽财经大学或其他教育机构的学位或证书所使甩过的材 料。对本文的研究做出重要贡献的个人和集体，均已在文中标明并表示了谢意。 本声明的法律后果由本人承担。 论文作者（签名 ）： 知 /年 X月 /o曰 学位论文知识产权权属声明 本人完全了解安徽财经大学有关保留、使用学位论文的规定，即：学校 有权保留送交论文的复印件，允许论文被查阅和借阅；学校可以公布论文的 全部或部分内容，可以采用影印、缩印或其他复制

2、手段保存论文。 (保密的论文在解密后应遵守此规定） 作者签名 : 导师签名 : Anhui University of Finance and Economics Thesis for Masters Degree Chinese Listed Companies Financial Fraud Management Strategies - A Case Study of Jade Bird Huaguang Applicant： _ Li Hao_ Supervisor： _ An Guangshi Professional Fields： Master of Professional A

3、ccounting Degree Type： _ Professional _ Date： _ 2016/5/5 _ 论文题目：我国上市公司财务舞弊治理对策研究 -以青鸟华光为例 学位类别：会计硕士 学位申请人：李浩 指导教师：安广实 摘要 上市公司财务舞弊行为一直都是国内外资本市场健康发展的 “ 毒瘤 ” 。从美国的安 然事件、世通公司造假丑闻，到我国会计师事务所协助企业舞弊的绿大地案、 “ 水产第 一股 ” 獐子岛财务舞弊曝光，上市公司利用信息不对称欺骗投资者、借助财务舞弊手段 谋取不正当利益的行为，从来也没有停止过。尽管，国内外学者对上市公司财务舞弊问 题进行了广泛深入研究并取得诸多成果

4、，证券监管机构也不断改进监管方式方法，加大 对财务舞弊的公司处罚力度，但是上市公司财务舞弊这颗 “ 毒瘤 ” 仍然无法根除。在当 前我国经济状况下行和供给侧结构性改革大环境下，研宄探讨上市公司财务舞弊问题更 具有特别重要的现实意义。鉴此，本文以青鸟华光 为例，选取我国上市公司财务舞弊治 理对策研宄，以期为规范我国资本市场健康发展和保护广大投资者利益，奉献自己微薄 的力量。 本文在比较系统梳理了国内外相关文献的基础上，运用舞弊风险因子理论，选择青 鸟华光财务舞弊案为例，对我国上市公司财务舞弊成因、手段和治理对策进行研宄。文 章首先界定了舞弊的概念和性质、种类与形式，并分析了国外著名的舞弊动因理论

5、，其 次以舞弊风险因子理论探讨我国上市公司财务舞弊的一般动因及其常用手段，然后针对 青鸟华光舞弊案，分析其财务舞弊的行为动机、造假手段以及证券监管机构处罚以后的 发展 状况，进而对我国上市公司财务舞弊治理现状进行了比较全面的反思。最后从建立 健全上市公司内部控制、提高注册会计师审计质量和强化政府监管力度三个方面，提出 改进我国上市公司财务舞弊治理的建议和意见。 关键词：财务舞弊；舞弊风险因子；青鸟华光 论文类型：案例分析 Title: Chinese Listed Companies Financial Fraud Management Strategies - A Case Study of

6、 Jade Bird Huaguang Degree ： MPAcc Applicant: LiHao Supervisor: AnGuangshi ABSTRACT Listed companies financial fraud has been a healthy development of the domestic and international capital markets cancer. From Enron, WorldCom fraud scandal, the accounting firm to assist in the case of the green ear

7、th fraud, aquatic first unit, Zhangzidao financial fraud exposure, use of information asymmetry of listed companies to deceive investors, with financial fraud means to seek illegitimate interests behavior never stopped. Although scholars of listed companies financial fraud conducted extensive resear

8、ch and has made many achievements, securities regulators also continue to improve the regulatory ways to increase the financial penalties for corporate fraud, but listed companies financial fraud this cancer still it can not be eradicated. In the current economic situation and the supply-side struct

9、ural reforms downstream environment, the study investigated the listed companies financial fraud is more particularly important practical significance. In view of this, Jade Bird Huaguang paper, for example, select Chinese Listed Companies Financial Fraud countermeasures research with a view to regu

10、late the healthy development of Chinas capital market and protect the interests of investors, contributing to their meager forces. This paper systematically reviews the basis of relevant literature on the use of fraud risk factor theory, the choice Jade Bird Huaguang financial fraud case, for exampl

11、e, the causes of financial fraud of listed companies, the means and countermeasures research. The article first defines the concept and the nature, types and forms of fraud, and analyzes the famous overseas fraud motivation theory. Motivation and generally followed a common means to fraud risk facto

12、r Theory of Listed Companies in China financial fraud and fraud against Jade Bird Huaguang, analyze the motivation of its financial fraud, forgery and means of development of securities regulators after further punishment for China Situation listed company financial fraud governance more comprehensi

13、ve reflection. Finally, from the establishment of a sound internal control of listed companies, improve CPA audit quality and strengthening government supervision three aspects, opinions and recommendations for the improvement of listed companies financial fraud governance. KEYWORDS: Financial fraud

14、; Fraud risk factors; Jade Bird Huaguang TYPE OF THESIS: Case analysis 1 会者 i仑 . 1 1. 1研宄背景与研宄意义 . 1 1. 1. 1研宄背景 . 1 1. 1.2研宄意义 . 1 1.2国内外研宄动态 . 2 1.2.1国外研宄动态 . 2 1.2.2国内研宄动态 . 3 1.2.3文献简要评价 . 3 1. 3研宄方法与研宄思路 . 4 1. 3. 1研宄方法 . 4 1.3.2研宄思路 . 4 1. 4本文的创新与不足 . 5 2财务舞弊相关概念及动因理论 . 6 2. 1财务舞弊的定义与性质 . 6 2.

15、 1. 1财务舞弊的定义 . 6 2. 1. 2财务舞弊的性质 . 6 2.2财务舞弊的种类和形式 . 6 2.2.1财务舞弊的种类 . 6 2.2.2财务舞弊的形式 . 7 2. 3财务舞弊动因理论 . 8 2. 3. 1舞弊三角理论 . 8 2. 3. 2 GONE 理论 . 9 2.3.3舞弊风险因子理论 . 9 3我国上市公司财务舞弊动因与手段分析 . 11 3. 1我国上市公司财务舞弊动因的个别风险因子分析 . 11 3. 1. 1道德品质 . 11 3. 1. 2 动机 . 11 3. 2我国上市公司财务舞弊动因的一般风险因子分析 . 12 3.2. 1舞弊机会 . 12 3.2.

16、2被发现的可能性 . 12 3. 2. 3受惩罚的性质和力度 . 13 3.3我国上市公司财务舞弊手段分析 . 13 3. 3. 1财务报表粉饰手段 . 15 3.3.2侵占公司资产手段 . 16 3.3.3其他舞弊手段 . 16 4青鸟华光财务报表粉饰案例分析 . 17 4. 1青鸟华光及其行业背景 . 17 4. 1. 1青鸟华光基本情况 . 17 4. 1.2青鸟华光行业背景 . 18 4. 2青鸟华光财务报表粉饰案件介绍与处罚决定 . 18 4.2. 1案件介绍 . 18 4.2.2中国证监会对青鸟华光的处罚决定 . 19 4. 3青鸟华光粉饰财务报表动因分析 . 20 4. 3. 1

17、个别风险因子分析 . 20 4.3.2 般风险因子分析 . 21 4. 4青鸟华光粉饰财务报表手段分析 . 23 4. 4. 1粉饰经营业绩的手段 . 23 4. 4. 2粉饰财务状况的手段 . 28 4. 4. 3粉饰现金流量的手段 . 30 5改进我国上市公司财务舞弊治理的对策建议 . 31 5. 1健全上市公司内部控制制度 . 31 5. 1. 1强化董事会职能，进一步提高成员素质 . 31 5. 1.2发挥监事会作用，切实落实 “ 监察 ” “ 问事 ” 职责 . 31 5. 1. 3完善独立董事履职的激励和约束机制 . 31 5.2提高注册会计师审计质量 . 32 5.2. 1增强注

18、册会计师舞弊审计的能力 . 32 5.2.2改善注册会计师审计的独立性 . 32 5.3强化政府监管力度 . 32 5.3. 1运用风险杠杆，减少上市公司财务舞弊机会 . 32 5.3.2落实严格的上市公司退市制度 . 33 5.3.3完善民事责任赔偿机制 . 33 5.3.4提高对财务舞弊行为的查处力度 . 33 5.3.5加大对财务舞弊行为的处罚力度 . 34 6结论及展望 . 35 6. 1会吉 i仑 . 35 6.2 MM . 35 参考文献 . 36 至夂 i射 . 36 CONTENTS 1 Introduction . 1 1.1 Research background and

19、significance . 1 1.1.1 Research background . 1 1.1.2 Research significance . 1 1.2 Domestic and foreign research dynamic . 2 1.2.1 Foreign research dynamic . 2 1.2.2 Domestic research dynamic . 3 1.2.3 My own opinions . 3 1.3 Research Approach and Method . 4 1.3.1 Research Method . 4 1.3.2 Research

20、Approach . 4 1.4 Innovation and Insufficient . 5 2 Financial fraud and related concepts motivation theory . 6 2.1 Definition of financial fraud and nature . 6 2.1.1 The definition of financial fraud . 6 2.1.2 The nature of financial fraud . 6 2.2 Types and forms of financial fraud . 6 2.2.1 Financia

21、l Fraud Category . 6 2.2.2 Financial Fraud forms . 7 2.3 Financial Fraud Motivation Theory . 8 2.3.1 Fraud Triangle Theory . 8 2.3.2 GONE Theory. 9 2.3.3 Fraud Risk Factor Theory . 9 3 Listed Companies in China financial fraud Motives and Means . 11 3.1 Financial fraud motivation of individual risk

22、factor analysis . 11 3.1.1 Moral . 11 3.1.2 Motivation. 11 3.2 Financial fraud Motives general risk factor analysis . 12 3.2.1 Opportunity Fraud . 12 3.2.2 The possibility of found . 12 3.2.3 The nature and intensity of punishment . 13 3.3 Listed Companies in China financial fraud means . 13 3.3.1 F

23、inancial Statements whitewash means . 15 3.3.2 Misappropriate company assets means . 16 VII 3.3.3 Other means of fraud . 16 4 Jade Bird Huaguang whitewash financial statement analysis . 17 4.1 Jade Bird Huaguang Fact Sheet . 17 4.1.1 Introduction Jade Bird Huaguang . 17 4.1.2 Background . 18 4.2 Fin

24、ancial statements whitewashing case presentation . 18 4.2.1 Case development Introduction. 18 4.2.2 Introduce penalties Bluebird China . 19 4.3 Motivation . 20 4.3.1 Individual Risk Factors . 20 4.3.2 General Risk Factors . 21 4.4 Financial statement analysis means . 23 4.4.1 Whitewash operating per

25、formance . 23 4.4.2 Whitewash financial situation . 28 4.4.3 Whitewash cash flow . 30 5 Listed companies in fraud countermeasures . 31 5.1 Improving Internal Control . 31 5.1.1 strengthen the functions of the Board of Directors . 31 5.1.2 Improve the functions of the Supervisory Board . 31 5.1.3 Imp

26、rove Performance of Independent Directors . 31 5.2 Improve CPA audit quality . 32 5.2.1 Increase the likelihood of financial fraud discovered . 32 5.2.2 The Audit Committee was established . 32 5.3 Strengthen government supervision . 32 5.3.1 Passed on part of the market risk . 32 5.3.2 Implementation of strict delisting system . 33 5.3.3 Improve investor compensation system . 33 5.3.4 Establish efficient law enforcement system. 33 5.3.5 Increase penalties for financial fraud . 34 6 Conclusion and Outlook . 35 6.1 Conclusion . 35 6.2 Outlook . 35 References . 36 Acknowledgements .