上市公司关联方交易舞弊及其审计研究

发布时间：2018-11-25 18:32

【摘要】：在资本市场高速发展带来的全球经济一体化背景下,为了在激烈竞争的资本市场中立于不败之地,企业往往会通过一定的兼并购买行为取得其他组织形式的控制权、共同控制权或者是合资、合作经营权等,以抢占市场、控制产业链,多方的互相持有行为形成了复杂的关联关系与关联方交易。 关联关系与关联方交易的复杂性、隐蔽性等特征,一定程度上加重了“信息不对称”问题,财务报告作为外部利益相关者获取信息的重要渠道,也变得越来越重要了,资本市场上的关联方交易舞弊案也频繁出现,严重影响了我国证券市场的健康发展,损害了广大投资者、债权人等利益相关者的利益,给外部独立审计市场也带来了极大的负面影响。 本文采用理论与案例相结合的写作方法,抓住一个特别值得研究的视角,即上市公司关联方交易舞弊行为。在详细分析上市公司财务舞弊与关联方交易行为的基础上,试图适当引入管理舞弊导向审计模式,提出关联方交易舞弊的审计对策。正文共五个部分： 第一部分是引言,在介绍研究背景和国内外研究动态的基础上,提出了本文的研究视角与基本思路。 第二部分是对关联方交易舞弊的理论分析,包括我国现行关联方会计准则和舞弊相关理论等内容。 第三部分是对我国关联方交易舞弊的现状分析,包括2006年至2008年关联方交易情况的汇总及其关联方交易舞弊的动因和主要手法等内容。 第四部分简述我国目前关联方交易审计存在的问题。 最后一部分是重点,试图引入管理舞弊导向审计模式,提出关联方交易舞弊的审计对策,必须将财务报告审计风险重点定位于管理层舞弊风险领域,包括关联方交易舞弊风险。在设计关联方交易舞弊的审计程序与运用审计方法时,必须针对关联方交易的特殊性,充分考虑和评估各个风险因素。
[Abstract]:Under the background of global economic integration brought by the rapid development of capital market, in order to be invincible in the fierce competition capital market, enterprises often obtain control rights of other organizational forms through certain merger and purchase behavior. In order to seize the market, control the industrial chain and hold each other, the joint control or joint venture, cooperative management, etc., forms a complex relational relationship and related party transaction. The complexity and concealment of the related relationship and related party transactions, to some extent, aggravate the problem of "information asymmetry", and the financial report, as an important channel for external stakeholders to obtain information, has become more and more important. Related party transactions in the capital market also occur frequently, seriously affecting the healthy development of our securities market and harming the interests of the majority of investors, creditors and other stakeholders. External independent audit market has also brought great negative impact. This paper adopts the method of combining theory and case to grasp a particularly worthy angle of view, that is, related party trading fraud of listed companies. On the basis of detailed analysis of financial fraud and related party transaction behavior of listed companies, this paper tries to introduce appropriate management fraud oriented audit mode, and puts forward audit countermeasures of related party transaction fraud. There are five parts in the text: the first part is the introduction. On the basis of introducing the research background and domestic and foreign research trends, this paper puts forward the research perspective and basic ideas. The second part is the theoretical analysis of related party trading fraud, including the current related party accounting standards and fraud related theory and so on. The third part is the analysis of the current situation of related party fraud in China, including the summary of related party transactions from 2006 to 2008, the causes and main techniques of related party transactions fraud and so on. The fourth part briefly describes the problems existing in the audit of related party transactions in China. The last part is the key point, trying to introduce the management fraud oriented audit mode, put forward the audit countermeasures of the related party transaction fraud, must focus on the financial report audit risk to the management fraud risk field, including the related party transaction fraud risk. When designing the audit procedure and applying audit methods of related party transaction fraud, every risk factor must be fully considered and evaluated according to the particularity of related party transaction.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：F239.4

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本文编号：2357047