企业财务舞弊与治理对策研究——以华锐风电科技为例

中文摘要

随着经济的迅猛发展，很多企业希望上市来扩充自身经营的规模、提高社会知名度等，现在创业板市场和一些海外市场要求的上市条件降低，导致很多上市企业 “质量”很低，这些年来，财务舞弊案件层出不穷，各类企业财务舞弊措施的数量也快速在世界范围当中扩大开来，随着时间的推移则出现了更多的现象及其措施。而通过这一行为仅能于短时间内获得利益，其就像一个不稳定的炸弹，当问题出现之后不但会牵涉到企业、相关债权人以及投资者，还会对市场经济造成不利的影响。因此，为了有效维护更多投资者的利益，推动国内资本市场的稳定发展，企业必须要具备识别舞弊现象的能力，并且制定出行之有效的防范计划。由此可知将这一问题作为主题进行研究具有极大的实际意义。本文将华锐风电作为案例，基于风险因子理论，主要从相关动因、治理及其手段三个方面入手对其进行分析。

关键词：财务舞弊；风险因子理论；舞弊防范；舞弊手段

Abstract

With the rapid development of economy, many enterprises want to go public to expand their business scale and improve their social popularity. Now, the listing conditions required by the GEM market and some overseas markets are reduced, resulting in the low "quality" of many listed enterprises. In recent years, financial fraud cases emerge in an endless stream, and the number of financial fraud measures of various enterprises is also rapidly in the world. As time goes on, more phenomena and measures have emerged. This behavior can only gain benefits in a short period of time. It is like an unstable bomb. When the problem occurs, it will not only involve enterprises, related creditors and investors, but also have an adverse impact on the market economy. Therefore, in order to effectively safeguard the interests of more investors and promote the stable development of the domestic capital market, enterprises must have the ability to identify fraud, and formulate effective travel prevention plans. Therefore, it is of great practical significance to study this subject. In this paper, Sinovel wind power as a case, based on the risk factor theory, mainly from the relevant causes, governance and means of three aspects of its analysis.

Key words: financial fraud; risk factor theory; fraud prevention; fraud means

目录

中文摘要2

Abstract3

第1章 财务舞弊概述及动因1

1.1 财务舞弊的概念1

1.2财务舞弊的手段及动因分析1

第2章 企业财务舞弊分析—以华锐风电科技为例2

2.1华锐风电公司简介2

2.2华锐风电财务舞弊手段3

2.3华锐风电财务舞弊的不利影响3

2.4华锐风电财务舞弊动因分析一基于风险因子理论4

第3章 企业财务舞弊治理策略8

3.1.1基于个别风险因子的对策8

3.1.2基于一般风险因子的对策9

3.2 企业财务舞弊行为的预防10

结论10

参考文献12