上市公司财务造假手段探析——以康得新公司为例.docVIP

PAGE II PAGE III 摘 要 如今，伴随着市场经济的高速发展，越来越多的公司相继上市，但是其中各色各样的财务造假也层出不穷。大量公司的财务造假不仅会导致会计信息失真，还会引起更为严重的会计诚信危机，滋生腐败，甚至对于国家的宏观调控和微观决策产生巨大影响。 自从2002年底世界上最大的能源交易商安然公司倒闭以来，被称为世界上最为发达和最为成熟的美国资本市场，也卷入了上市公司作假丑闻的漩涡之中。美国的财务造假就好似一颗定时炸弹，引爆了众多投资者心理的不满，由此也引起了全球各界的重视和关注。 本文以康得新上市公司为例，通过案例分析了解到上市公司财务造假主要通过虚增利润、关联交易和资产重组等手段，其造假原因主要分为内部和外部两个方面，进一步针对常用手段以及原因提出规避和治理建议。 关键词：上市公司；财务造假；规避治理 Abstract Nowadays, with the rapid development of market economy, the number of listed companies is increasing, the phenomenon of financial fraud of some listed companies is becoming more and more serious, and the forms of financial fraud are gradually showing diversity and concealment. Financial fraud will lead to accounting information distortion, accounting integrity crisis, to the country and the vast number of investors caused huge losses and harm, on the other hand, also launched a challenge to the relevant departments. Since the collapse of Enron, the worlds largest energy trader, in late 2002, the worlds most developed and mature capital markets in the United States have been caught up in a scandal involving listed companies. Financial Fraud in the United States is like a time bomb, triggered the psychological dissatisfaction of many investors, which has also attracted the attention of the global community. This article takes Kangdexin listed company as an example, through the case analysis, we understand that the listed companys financial fraud mainly through the false increase in profits, related transactions and assets restructuring, and other means, the causes of fraud are mainly divided into internal and external two aspects, further aim at the common means as well as the reason puts forward the evasion and the governance suggestion. Key words: listed companies; financial fraud; circumvention of governance. ? 目 录 9849_WPSOffice_Level1 第一章 导论 1 30004_WPSOffice_Level2 1.1 选题背景及选题意义 1 1.2 18564_WPSOffice_Level2 国内外文献综述 1 1. 2732_WPSOffice_Level2 3 论文结构及主要内容 2 1.4 论文的研究方法 3 30394_WPSOffic