我国农业上市公司的舞弊手段研究

发布时间：2018-01-12 17:07

本文关键词：我国农业上市公司的舞弊手段研究　出处：《上海国家会计学院》2017年硕士论文　论文类型：学位论文

【摘要】：上市公司舞弊是一个全球性的问题,我国同样也存在着严重的上市公司舞弊的问题。上市公司财务舞弊也是大家一直所关注的热点问题。近年来,随着我国农业企业的发展,以及我国政策及地方政府的支持,农业企业逐渐在上市及拟上市的主体中获得一席之地,并且所占比例逐渐提高。然而蓝田股份、银广夏、万福生科、新大地等农业类上市公司相继被发现重大财务造假,以及最近发生的辉山乳业造假案,给我国的资本市场带来了巨大的影响,农业上市公司舞弊也成为了普遍关注的焦点。由于农业企业所处行业的一些特性如业绩的强波动性、较低的收益率和相对于其他行业更长的经营周期,使得农业企业往往难以顺利通过上市审批获得注资,或者难以保持良好的经营结果从而退市,因此对农业企业来说其有更大的舞弊动机。另外,销售采购终端分散、大量现金交易导致证据链断裂,生物资产的审计控制较困难等多种因素,使得外部机构对农业企业的监管往往难以到位,这些因素都是导致农业公司更容易进行财务舞弊的原因。本文通过对财务舞弊的动因、方式及治理理论等国内外文献的阅读,以2001至2016年证监会的行政处罚书为蓝本,统计出20家农业上市舞弊公司,运用岳殿民(2009)提出的舞弊理论框架进行描述性统计分析,将舞弊手段分为两大类财务报表舞弊与会计信息违规披露,并对每一类下的具体舞弊手段进行了统计分析。统计分析完成后,将农业企业的行业特征与其常用舞弊手段相结合,分析这些舞弊手段与行业特性之间的联系。其次,将理论与实践相结合,介绍振隆特产舞弊案例,分析振隆特产所采用的舞弊手段。最后对全文进行分析总结,得出结论,并从公司层面、中介机构层面、监督与执法三个层面对农业类上市公司舞弊的治理提出了建议,建议农业上市公司加强公司治理,中介机构加强执业质量及保持职业怀疑,加大对农业上市公司及中介机构的监督及处罚力度,以期规范资本市场,预防减少舞弊财务舞弊,保护投资者权益,促进我国资本市场健康发展。
[Abstract]:Listed company fraud is a global problem, China also has a serious problem of listed companies fraud, listed companies financial fraud has been a hot issue that everyone has been concerned about in recent years. With the development of agricultural enterprises in China and the support of our policies and local governments, agricultural enterprises gradually get a place in the listed and the proposed listing of the main body, and the proportion gradually increased. However, Lantian shares. The agricultural listed companies such as Yin Guangxia, Wanfusheng Branch, New Land and other agricultural listed companies have been found to have significant financial fraud, as well as the recent Huishan dairy fraud cases, which have brought huge impact to the capital market of our country. The fraud of agricultural listed companies has also become the focus of general concern. Because of some characteristics of agricultural enterprises in the industry such as strong volatility of performance, lower returns and longer operating cycle than other industries. Agricultural enterprises are often difficult to obtain capital injection through listing approval, or difficult to maintain good business results, so agricultural enterprises have greater motives for fraud. The distribution of sales and procurement terminals, a large number of cash transactions lead to evidence chain breakage, biological assets audit control is difficult to control and other factors, so that external institutions often difficult to regulate agricultural enterprises in place. These factors are the reasons why agricultural companies are more likely to engage in financial fraud. This paper reads the domestic and foreign literature on the causes, methods and governance theory of financial fraud. Based on the CSRC's administrative penalty from 2001 to 2016, 20 agricultural listed fraudulent companies were counted and analyzed by using the theoretical framework of fraud proposed by Yue Dianmin (2009). The fraud means are divided into two categories: financial statement fraud and accounting information disclosure, and the statistical analysis of the specific fraud means under each category is carried out. After the statistical analysis is completed. Combining the industry characteristics of agricultural enterprises with their common fraud means, this paper analyzes the relationship between these fraud means and industry characteristics. Secondly, combining theory with practice, this paper introduces the fraud cases of Zhenlong specialty products. This paper analyzes the fraud methods used by Zhenlong specialty products. Finally, the paper analyzes and summarizes the full text, draws a conclusion, and from the company level, intermediary level. Supervision and enforcement of the three levels of listed companies in agriculture to put forward recommendations on the governance of fraud, suggested that agricultural listed companies to strengthen corporate governance, intermediary to strengthen the quality of practice and maintain professional suspicion. We should strengthen the supervision and punishment of agricultural listed companies and intermediaries in order to standardize the capital market, prevent and reduce financial fraud, protect the rights and interests of investors, and promote the healthy development of China's capital market.
【学位授予单位】：上海国家会计学院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F324;F302.6

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