我國上市公司財務(wù)造假案例研究[1]

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1、我國上市公司財務(wù)造假案例研究[1]Y862111瀵瑰緇忔祹璐告槗澶у宸ュ晢綆＄悊紜曞＋(MBA)瀛︿綅璁烘枃璁烘枃棰樼洰錛氭垜鍥戒笂甯傚叕鍙歌儲鍔￠€犲亣妗堜緥鐮旂┒涓婚璇嶏細璐㈠姟閫犲亣淇℃伅鎶湶鍏徃娌葷悊鐮旂┒鐢熷鍚嶏細瀵煎笀濮撳悕錛?璁烘枃璧鋒鏃墮棿錛?QQ鏇?!鏄熶簩鏄烸槌?Q鍨?-----------------------Page2-----------------------鎻愯涓婂競鍏徃涔嬫墍浠ラ€氳繃鍏惰儲鍔℃姤鍛婏紝灞″薄鎿嶇旱鐩堝埄錛岀矇楗拌儲鍔＄姸鍐碉紝瀵規(guī)姇璧勪漢浣滀笉瀹炵殑鎶ュ錛屾湁鐫€鍏惰嚜鏈夌殑琛屼負鐗瑰緛鍜屾繁灞傛鐨勫

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3、鍦ㄤ竴紼嬪害涓婁篃鍙嶆槧鍑轟腑鍥借瘉鍒稿競鍦轟腑涓婂競鍏徃閫犲亣琛屼負鐨勭壒鑹層€?鍦ㄥ疄璇佸垎鏋愮殑鍩虹涓婏紝鏈枃鎻愬嚭涓浗涓婂競鍏徃涓€浜涜瘡鐢ㄧ殑閫犲亣鎵嬫硶錛屾帴鐫€鎻愬嚭涓€縐嶆湁鏁堢殑璐㈠姟閫犲亣璇嗗埆鏂規(guī)硶涓€鍒嗘瀽鎬х▼搴忕殑搴旂敤銆傚湪榪欎簺鍒嗘瀽鐨勫熀紜€涓婏紝鏈枃璇曞浘鎸?鎺樹腑鍥借瘉鍒稿競鍦轟腑璐㈠姟閫犲亣琛屼負鐨勬繁灞傛鍘熷洜錛屾秹鍙婂埗搴﹀洜绱犮€佷俊鎭姭闇插拰鍏徃娌葷悊闂銆傜幇浠婂叏鐞冮兘瀛樺湪璐㈠姟閫犲亣鐨勯棶棰橈紝浣嗗埗搴﹀洜绱犲睘浜庝腑鍥芥墍鐗規(guī)湁銆傛枃绔犵殑鏈€鍚庡皾璇曟彁鍑轟竴浜涘弬鑰冩€х殑璐㈠姟閫犲亣娌葷悊寤

4、鴻銆?鍏抽敭璇嶏細璐㈠姟閫犲亣淇℃伅鎶湶鍏徃娌葷悊-----------------------Page3-----------------------ABSTRACTInrecentyears錛宼hescandalof鈥欌€橣inancialFraud鈥漢asbeenreportedfrequently錛嶪tconcernsabunchofhugeevenfamouslistedcompanieswhoreleasedfraudulentfinancialtocheatontheirinvestorsallaroundthereportsworld錛嶢saresul

5、t錛宼hemajorityofinvestorslosttheirtrustonthesecompanies銆俧inancialreportsandtheirfaithininvestment錛嶪nChinesecapitalmarket錛宼hisphenomenonexistsalso錛宔specianyinresentyearsThefinancialfraudactivityoflistedcompanyinChinesecapitalmarkethasitsownspecialtiesandreasons錛嶵hisarticleisallempiricalstudy

6、aboutthemainmethodsoffinancialfraudaswellhowtodiscoverthelistedcompany鈥橲fraudulentfinancialreport錛嶵herelatedproblemsabouttheactivityinthelistedcompanyincludetheinstitutionalfactors錛宼heinformationdisclosureandcorporategovernanceThispapershowsthattheChinesecapitalmarketneedsmoreperfectsystem

7、topreventthesefinancialfrauds錛嶢ttheendofthisarticle錛宻omeadvicesareprovidedtohelptheinvestorshowtousetheaccountinginformationKeywords錛欶inancialfraud錛孖nformationdisclosure錛孋orporategovernanceIl-----------------------Page4-----------------------寮?璦€涓婂競鍏徃璐㈠姟鎶ヨ〃閫犲