广东科龙电器舞弊案及其分析.pdfVIP

摘 要 伴随着经济全球化和市场经济体制改革的逐步推进，经济效益最大化成为上市公司实现自我 价值的终极目标，而财务舞弊在这种特定时代环境的影响下越来越严峻。从西安达尔曼、银广 夏，到万福生科、广东科龙等上市公司接踵爆出财务舞弊事实以来，财务舞弊问题越来越受到社 会各界人士的高度关注。财务舞弊现象的出现是众多内部和外部因素综合影响的结果，诸如公 黑幕、经济利益的驱使、企业治理存在漏洞等问题是其产生的内部因素，而市场监管体制的不完 善、信息供需矛盾、会计事务所审计的独立性缺失、财务法规的不健全以及在市场经济的冲击下 世风日下则是促成财务造假的外在催化剂。 从 21 世纪初，财务造假新闻不断出现在大众眼前，为了进化经济环境，促进经济良性循 环，有必要对这些造假案件进行深入分析，总结舞弊手法，提出预防对策。本文就以具有代表性 的广东科龙财务舞弊案为研究对象，重点分析了科龙的造假手段，并总结出预防财务舞弊的通用 对策。 关键词：财务舞弊；科龙；会计核算；市场经济 ；防范对策 ABSTRACT With the globalization of economy and the market economic system reform of the increasingly, economic benefit maximization become public listed companies to achieve the ultimate expression of their own value, and the financial fraud in this particular background under the influence of the intensified. Since the DAerman in Xian, YinGuangXia, Guangdong kelon, such as listing companies have reported financial fraud since the events, financial fraud by the social attention from all circles. Information asymmetry of accounting information public commodity property interest drive corporate governance and financial fraud failure is the breeding ground the internal cause, and the market mechanism and the absence of the information needs of the shortcomings of the certified public accountants audit independence lack of legal system is not perfect and moral restraint is to promote the weakening of the external condition of the financial fraud. In recent years, the financial report event emerge in endlessly, research and discuss these problems to the prevention and control of financial frauds, also be helpful for promoting sustainable economic harmonious develop