联系我们

论文查询结果	返回搜索

论文编号：	10893
作者编号：	2220160838
上传时间：	2019/6/12 22:10:18
中文题目：	上市公司财务舞弊与预警研究——基于WJWL公司案例分析
英文题目：	Research on Financial Fraud and Early Warning of Listed Companies——A Case Study Based on WJWL Company
指导老师：	程新生
中文关键字：	上市公司；财务舞弊；财务预警机制
英文关键字：	Listed Company；Financial fraud；Financial Early Warning Mechanism
中文摘要：	随着我国市场经济改革不断推进，金融市场日益完善，很多中小企业不断发展壮大成为上市公司，虽然上市公司具有更为完善的公司治理体系，但不可否认的是，财务舞弊现象仍然层出不穷，从早期的万福生科、云南绿大地、格林柯尔等，到近期的鑫秋农业等上市公司，财务造假手段的多样性、隐秘性和严重性给投资者带来重大损失，严重影响了我国证券市场的稳定与发展，这主要源于当前我国诸多上市公司财务管理工作存在弊端、内部审计存在缺失等问题，上市公司内部这种固有公司治理缺陷不仅可能使上市公司面临行政处罚、信用缺失的风险，同样对于证券监管部门秉承“高质量发展”的治理体制提出了严重考验。因此，洞悉上市公司财务舞弊的动因、手段、危害，并在此基础上建立健全企业内部财务预警体系，从本质上提高上市公司造假的难度和违法成本，可以有效的遏制财务舞弊现象的发生。本文的研究内容主要包括以下5个方面：第一，结合我国资本市场的现实状况提出本文的研究背景及研究意义、并进一步梳理关于财务舞弊的国内外研究现状；第二，深层次解释财务舞弊的内涵，从信息不对称、舞弊三角等理论层面阐述财务舞弊的动机，并进一步的论述我国上市公司所存在的财务舞弊现状、手段、危害性；第三，结合财务舞弊的动机来阐述如何防范财务风险，第四，按照上述逻辑关系，结合WJWL公司财务舞弊案例，详细剖析WJWL公司财务舞弊的现状、动因及识别途径，以及如何构建财务预警机制帮助该公司防范财务风险；第五，对本文的研究结果进行总结，并提出财务风险议题的未来研究展望。
英文摘要：	With the continuous advancement of market economy reform in China, financial capital markets become more and more mature gradually，many small and medium-sized enterprises continue to grow and become listed companies. Although listed companies have a more perfect corporate governance system, it is undeniable that financial fraud still emerges in endlessly, ranging from Wanfu Biotechnology in the early stage, Yunnan Green Land Biotechnology,Greencool and so on, to Xinqiu Seed Industry in the near future. The diversification, concealment and seriousness of financial fraud means have brought great losses to investors and seriously affected the stability and development of China's securities market. This is mainly due to the shortcomings of financial management and internal audit of many listed companies in China. This inherent corporate governance defect within listed companies may not only make listed companies face operation. The risk of political punishment and credit deficiency also poses a serious test for the securities regulatory authorities to uphold the governance system of "high-quality development". Therefore, understanding the causes, means and harms of financial fraud of listed companies, and on this basis, establishing and improving the internal financial early warning system of enterprises can effectively curb the occurrence of financial fraud by essentially improving the difficulty and cost of fraud of listed companies.The use of financial early warning theory to construct a financial early warning system for listed companies helps to prevent the divergence of financial fraud. However, many listed companies do not pay attention to the implementation of financial warning work. Therefore, it is an effective means to prevent financial fraud of listed companies by establishing an effective market mechanism, warning the financial system of listed companies, and ensuring the comprehensiveness, systemicity and scientificity of financial review work. The research contents of this thesis mainly include the following five aspects: Firstly, combining with the actual situation of China's capital market, this paper puts forward the research background and significance, and further combs the research status of financial fraud at home and abroad; secondly, it explains the connotation of financial fraud in depth, expounds the motivation of financial fraud from the theoretical level of information asymmetry and fraud triangle, and further discusses me. The present situation, means and harmfulness of financial fraud existing in Listed Companies in China; Thirdly, it elaborates how to prevent financial risk in combination with the motive of financial fraud; Fourthly, according to the above logical relationship, it combines with the case of financial fraud in WJWL Company to analyze in detail the current situation, motivation and identification ways of financial fraud in WJWL Company, and how to construct financial early warning mechanism to help the company prevent financial fraud. Risk; Fifth, summarize the research results of this thesis, and put forward the future research prospects of financial risk issues.
查看全文：	预览  下载(下载需要进行登录)