农业类上市公司财务舞弊的成因及对策研究——以辉山乳业为例.pdf

摘 要 随着我国资本市场不断发展，相关法律法规逐步完善，外部监管水平长足 提高，我国企业经营环境也相应得到了较大改善。然而近年来农业类上市公司 财务舞弊事件还是呈现出逐年增加的趋势，严重影响了我国资本市场的良性 发展。鉴于此，财务舞弊相关研究仍然是我们进一步完善资本市场环境、规范 企业公平竞争秩序的重要课题。 辉山乳业财务舞弊案件是2017 年比较重大的一个典型案件，对社会以及 广大投资者造成的危害大、影响恶劣，其中反映的一些公司治理、企业经营、 内外部监督问题在我国上市公司中也十分典型。本文从辉山乳业财务舞弊事 件入手，进行相关研究分析，介绍了选题背景和研究意义，对相关文献进行综 述并阐述了本文研究内容与方法、框架。本文对辉山乳业财务舞弊案例进行了 还原，通过对辉山乳业上市以来的财务报表的分析，介绍了辉山乳业的财务、 主营业务等情况，描述了企业内部治理架构等相关信息，对舞弊东窗事发后企 业状况进行了介绍，并在此基础上，对辉山乳业财务舞弊方式进行分析。通过 对辉山乳业的应付票据和应付账款、现金流净额、主营业务成本、主营业务收 入等关键数据进行剖析，结合非财务信息，实现了对辉山乳业舞弊过程的还原。 最后归纳总结辉山乳业财务舞弊案为其他企业带来的警示及对策建议。此外， 文章还从政府监管角度给出了对策建议。 关键词：农业类上市公司；财务舞弊；公司治理 II 广东 ABSTRACT With the continuous development of China's capital market and the gradual improvement of relevant laws and regulations, the external supervision level has been improved greatly, and the operating environment of China's enterprises has also been observably improved. However, the accounting fraud has shown a trend of increasing recently, which seriously affects the healthy development of China's capital market. Therefore, accounting fraud study remains as an important task for us to further improve the environment of capital market and regulate the fair competition order of enterprises. Huishan Dairy cases of financial fraud is a typical case happened in 2017, It caused great harm and bad influence to society and investors, and the problems it reflects such as corporate governance, corporate management, internal and external supervision are very typical among listed companies. This article began with ? Huishan Dairy s financial fraud case and complete related research analysis: The paper introduced the background and the significance of study, besides it also reviewed the former research and explained the structu