联系我们

论文查询结果	返回搜索

论文编号：	7759
作者编号：	2120132737
上传时间：	2015/12/4 22:04:42
中文题目：	上市公司关联方交易舞弊审计研究-以亚星化学为例
英文题目：	Research on auditing the affiliated party transactions fraud of the listed company -Based on Yaxing Chemical Co., LTD.
指导老师：	刘志远
中文关键字：	上市公司；关联方；舞弊；审计策略
英文关键字：	Listed compony；Related party；Fraud；Audit strategy
中文摘要：	进入二十一世纪以来，我国的资本市场获得了迅猛的发展，越来越多的公司在上市后开始做大做强，很多公司采取了兼并重组的办法，这种情况下，集团形式的公司越来越多，同一控制下的公司也越来越多，这些公司之间的关系就是通常所说的关联方关系，他们之间的交易就称为关联交易。在这类交易中，因为一方能对另一方进行控制或有重大影响，因此交易经常是非公允的。上市公司通常会通过这些关联交易粉饰报表或人为调节利润，被曝光的上市公司财务舞弊事件从早期的银广夏、郑百文、科龙电器到近期的云南绿大地、万福生科、秦宝牧业、海联讯财务造假案等，很多都涉及关联方交易舞弊。这些舞弊事件严重降低了资本市场及上市公司的声誉，阻碍了证券市场的良好发展，严重的干扰了资本市场的秩序,妨碍经济的健康发展,因此对于关联方交易舞弊的研究是非常重要的，加强对关联方交易舞弊审计的研究，不仅可以完善相关的审计理论，还可以提高会计师事务所的审计质量和效率，维护证券市场健康稳定发展和市场经济安全有序运行。笔者曾作为签字注册会计师负责了潍坊亚星化学股份有限公司（以下简称“亚星化学”）2010年年报审计工作，了解其中的财务舞弊情况及审计经过，因此本文以其作案例对关联交易舞弊进行研究也就更有说服力。本文通过文献阅读法和案例分析相结合的方法，从理论和实践两个方面分析关联方交易舞弊的动机、手段、识别方法，分析了亚星化学审计失败的原因，最后针对关联方交易舞弊审计在现实中所面临的问题，并提出可行的审计对策来更好地识别关联方交易舞弊，本文在关联方的认定和审计对策上提出了创新之处。
英文摘要：	Since twenty-first Century, Chinese capital market obtained rapid development, more and more companies started to become bigger and stronger after IPO, many companies take the ways of mergers and acquisitions, there have been more and more group.Under this circumstance, the companies also are under the same controller, the relationship between these companies is usually said to be the associated party, the transaction between them is known as the related party transactions. In such transactions, because one party can control or exert great influence on the other party, the transaction is often unfair. Some listed Corporations usually deals with a report or an artificial adjustment of profits through these related transactions. Some listed companies are exposed for these related party fraud events from early Yinguangxia, Zheng Baiwen, Kelon-Electrical to recent Yunnan Green Earth, Wan Fu Sheng Ke, Qinbao Animal husbandry, Hai Lian Xun financial fraud case, many of them are involved in financial fraud of relating parties. These cases seriously reduce the the reputation of capital market and the listed Corporations, which seriously hindered the development of the capital market. It is very important for the study of the related party transaction fraud and helpful to the order of the capital market and the healthy development of the economy. Strengthening the research on the related party transaction fraud audit, not only can improve the relevant audit theory, but also improve the audit quality and efficiency of accounting firms, and maintain the healthy and stable development of the securities market and the marketing economy.. Author was responsible for the audit of Weifang Yaxing Chemical Co., Ltd. (referred to "Yaxing chemical") 2010 annual report as the signature CPA, familiar with the financial fraud and audit. Therefore, the author thinks that the case of related party transactions fraud is convincing. In this paper, through literature reading and case analysis method, from two aspects of theory and practice the author study the related party transactions fraud motivation, means, identification method. Yaxing chemical audit failure reasons are analyzed also. Finally, aiming at the problems of the related party transaction fraud auditing in reality, author puts forward feasible strategies about audit to identify the fraud of the related party transaction.In this paper, the writer put forward the innovation of the related party's confirmation and audit strategy.
查看全文：	预览  下载(下载需要进行登录)