上市公司财务舞弊的动因及防范措施.docVIP

本科生毕业论文 上市公司财务舞弊的动因及防范措施 —— Causes of financial fraud of listing Corporation and its preventive measures —— 学生姓名 指导教师 论文类别 实践性 年 级 专 业 学 号 二〇一六年五月声明及论文使用的授权 摘要 中国经济的蓬勃发展，带动了资本市场（特别是证券市场）的长期繁荣，从而我国的资本市场也开始走向历史舞台。在全球经济趋于一体化的今天，国与国之间的经济合作也是大势所趋，许多国际投资机构也开始对我国产生浓厚的兴趣，引得大量境外资金通过各种方式涌入我国资本市场，中国上市公司数量这几年也通过不同形式出现快速增长。然而所有事都有两面性，资本市场的发展在给经济繁荣做出贡献的时候，也不可避免得带来一些弊端。近些年上市公司财务舞弊的案件屡见不鲜，经济损失最大的无疑就是市场中始终处于弱势的中小投资者们，所引发的极大的负面后果就是投资者对我国证券市场不再信任、甚至产生极大的怀疑，另外也在治理上市公司方面变得越来越棘手。本文研究的绿大地财务舞弊案在我国众多上市公司舞弊案件中具有强烈的代表性，能集中反映出我国证券市场发展以来的相关问题。所以，以绿大地财务舞弊案为例，深入分析其动因，并思考和提出一些防范措施及改进建议，具有为其他上市公司治理和中国证券市场健康发展提供参考借鉴的实际意义。 关键词：财务舞弊；动因；防范措施 Abstract With the prosperity and development of Chinas economy, and cooperation between countries, more and more international investment institutions will look to China, a large number of foreign capital into the Chinese stock market. Then listed companys financial fraud events but in recent years to emerge in endlessly, despite repeated prohibitions, which to the vast number of investors especially small investors caused huge economic losses, so that investors have the suspicion and mistrust of Chinas securities market, has great negative effects on Chinas securities market. In many listed companies financial fraud case, the YUNNAN GREEN-LAND financial fraud has a strong representation, corrupt practices very typical, embodies a concentrated reflection of the securities market of our country since the development of all the problems. Therefore, motivation of financial fraud of the YUNNAN GREEN-LAND were in-depth analysis, and thinking and puts forward some preventive measures and suggestions to other listed companies for reference through the study on the case of the YUNNAN GREEN-LAND. Key words: financial fraud；motivation；measure 目录 引言 1 一、文献综述 2 （一）财务舞弊的含义 2 （二）财务舞弊的动因理论 2 1.冰山理论 2 2.舞弊三因素理论 3 3.GONE理论 3 4.舞弊风险因子理论 3 二、案例介绍 5 （一）绿大地公司简介及涉案始末 5 （二）绿大地财务舞弊的过程 5 1.虚构经营活动，营造盈利假象 5 2.变更经济事项，图谋上市机会 6 3.粉饰报表