会计财务管理-上市公司财务造假问题.docVIP

PAGE PAGE II 上市公司财务造假问题研究 ——以“大智慧”为例 摘要 上市公司的好坏往往涉及到部门或地区的利益，这成了上市公司造假问题产生的根源。在国内一些地区，地方政府支持企业发展壮大，同样在引资融资方面也体现了政府成绩工程的重要作用。为此，地方政府在扶持本地企业融资上市过程中，不断扮演着“溺爱家长”的角色，政府提供着企业所需要的相关“地方性”政策，政府急功近利不断堰苗助长，忽略了企业在经济社会中有其自身发展的客观性。本文通过对我国上市公司财务造假的“大智慧”案例分析，揭示了上市公司财务造假的手段和深层原因，并且从相关可行的角度提出了一些改进方法和建议。 关键词：上市公司；财务造假；造假手段；深层原因 Abstract The quality of listed companies often involves the interests of departments or regions, which has become the root cause of the issue of fraud by listed companies. A thing needs survival in order to survive and grow. In some areas in China, local governments support the development and expansion of enterprises, as well as the important role of government performance engineering in attracting investment and financing. For this reason, local governments continue to play the role of “beloved parents” in supporting the financing of local companies. The government provides the relevant “local” policies that companies need. The society has its own development of objectivity. This article analyzes the great wisdom of financial falsification of listed companies in China, reveals the means and in-depth reasons for the financial falsification of listed companies, and proposes some improvement methods and suggestions from the perspective of relevant feasibility. Keywords: listed companies; financial falsification; counterfeiting methods; deep reasons 目 录 TOC \o 1-3 \h \z \u 摘要 I 1 绪论 1 2 上市公司财务造假问题概述 2 2.1 财务造假的概念及特征 2 2.1.1 财务造假的概念 2 2.1.2 财务造假的特征 2 2.2 财务造假的动因分析 3 2.2.1 来自内部因素动因 3 2.2.2 来自外部因素原因 3 2.3上市公司财务造假的手段及其危害分析 4 2.3.1上市公司财务造假手段的全面分析 4 2.3.2上市公司财务造假对社会造成严重的危害 5 3上海大智慧财务造假手段剖析 6 3.1提前确认收入，虚构利润 7 3.2虚假销售，虚增利润 7 3.3与外单位合谋，利用框架协议虚增收入和利润 7 3.4减少应计成本和费用 8 3.5利用未履行完成项目，虚增收入和利润 8 3.6提前确认购买日，虚增合并报表利润和商誉 8 4大智慧财务造假的原因分析 9 4.1追求个体效用最大化 9 4.2公司治理结构缺陷 10 4.2.1内部因素 10 4.2.2外部因素 10 4.3对个人财富和公司利益的现实需求 11 4.4法律监管缺失 11 5治理上市公司财务造假的途径 12 5.1改善内部控制环境 12 5.2优化公司股权结构 12 5.3完善董事管理制度