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摘 要：近年来，财务舞弊一度成为全球证券市场关注的焦点。本文以博元投资作为一个典型案例，运用理论与实践相结合的方法，进行案例研究。首先，对财务舞弊研究成果进行回顾，然后简要介绍博元投资财务舞弊的背景，通过分析博元投资的舞弊手段：虚增有关财务数据，粉饰财务报表；伪造银行承兑汇票；伪造与经营业绩有关的现金流，进一步发现舞弊的目的。运用舞弊三角理论，分析其舞弊的深层原因，是为了从资本市场上大量圈钱。通过分析舞弊的内因和外因，从内部和外部监管方面提出一些对上市公司财务舞弊治理的防范措施。67968
毕业论文关键词：财务舞弊，博元投资，案例研究
Abstract: In recent years, the financial fraud has become the focus of the global security market. The paper will take BoYuan Investment Case as a typical example for a case study, using both the methods of theory and practice. Firstly, the paper will introduce the previous research achievement of financial fraud. Secondly, it will give a brief introduction to the background of BoYuan Investment Case. Thirdly, the financial fraud means used in BoYuan Investment Case and the purposes of fraud will be analyzed in details. For instance, exaggerating relevant financial data, whitewashing financial reports, fabricating bank’s acceptance bill and cash flow related to the operating performance. The profound purpose of the fraud was to expropriate a huge sum of money will be analyzed under the Financial Fraud Triangle Theory. By analyzing the internal and external causes, we will propose some countermeasures against the financial frauds in listed companies from the perspectives of the internal and external supervision.
Keywords: financial fraud, BoYuan Investment, case study
目 录
1 引言 3
1.1 研究背景和意义 3
1.2 财务舞弊理论概述 3
1.2.1 冰山理论 3
1.2.2 舞弊三角理论 3
1.2.3 GONE理论 4
2 财务舞弊的动因 4
3 财务舞弊的手段及危害 5
3.1 财务舞弊的手段 5
3.2 财务舞弊的危害 5
4 博元投资财务舞弊案例分析 6
4.1 博元舞弊案例介绍 6
4.2 博元投资舞弊的手段 7
4.2.1 粉饰财务报表，对有关财务数据进行虚增 7
4.2.2 伪造银行承兑汇票 7
4.2.3 伪造与经营业绩有关的资金流 8
5 上市公司财务舞弊的防范措施 9
5.1 加强对上市公司的内部监督 9
5.2 加强审计机构的监管 9
5.3 加强证券机构的监管 9
5.4 完善会计准则和会计制度 9
5.5 建立诚信机制，净化资本市场 10
结 论 11
参 考 文 献 12
致 谢