上市公司财务舞弊案例分析—以雅本化学为例.docx

上市公司财务舞弊案例分析——以雅本化学为例

摘要：近几十年来，由于社会的急速发展及市场需求的增加，全国经济市场总体趋势日渐昌盛繁荣，但也因此使得经济市场衍生了不计可数的不可控因素。企业间竞争也日益白日化，如何在竞争中保持优势地位以及维持社会公众对本企业的信心成为企业发展关注的重点问题。然而，在缓解竞争压力这一方面，诸多企业选择了财务舞弊这一手段，看中的是其带来的短期经济利益。为此，研究企业财务造假的手段以及动因已成为刻不容缓的事情，这对我国防范财务舞弊的发生，建立有效的监督机制，肃清证券市场环境有肴重要意义。本文针对雅本化学股份有限公司舞弊案并结合以前的有?关理论结果进?步分析财务造假的原因以及手段，并根据结论提出有关建议和对策，希望借此为财务报表使用者和社会公众识别财务作假提供有用的参考价值。

关键词：财务舞弊造假防范措施

CaseAnalysisofFinancialFraudofListedCompanies-TakeYabenChemistryasanexample.

Abstract:Inrecentdecades,duetotherapiddevelopmentofsocietyandtheincreaseofmarketdemand,theoveralltrendofthenationaleconomicmarkethasbecomemoreandmoreprosperous,butithasalsocausedcountlessuncontrollablefactorsintheeconomicmarket.Increasingcompetitionamongenterprises

Daytime,howtomaintainadominantpositionincompetitionandmaintainthepublicsconfidenceintheenterprisehavebecomethefbcusofenterprisedevelopment.However,inthewestofeasingcompetitivepressure,manyenterpriseshavechosenthemeansoffinancialfraud,focusingontheshort-termeconomicbenefitsitbrings.Therefore,itisurgenttostudythemeansoffinancialfraudandthemotivationofenterprises,whichw川establishaneftectivesupervisionmechanismfbrtheoccurrenceoffinancialfraudinChina*snationaldefense,andTheclearsecuritiesmarketenvironmentisofgreatsignificance.

Undersuchabacker,thispaperfurtheranalyzesthecausesandmeansoffinancialfraudinresponsetothefraudcaseofYabenChemicalCo.,Ltd.andthepreviousrelevanttheoreticalresults,andputsforwardrelevantsuggestionsandcountermeasuresaccordingtotheconclusions,hopingtoprovideausefulreferencepricefbrusersoffinancialstatementsandthepublictoidentifyfinancialfraud.Value.Summarizethattheinternalgovernanceofenterprisesandthird-partyauditsplayanindispensableroleinthepreventionandgovernanceoffinancialiraud.Theyneedthejointsuppor