关于企业虚增收入防范办法——以沈机集团昆明机床有限公司为例

XCLW52590  关于企业虚增收入防范办法——以沈机集团昆明机床有限公司为例  (字数：9372)

中文摘要

实现营业收入是公司经营的主要目的，营业收入的高低也是衡量公司产品市场盈利能力最主要标准。外部投资者和公司利益相关者通常是通过公司的财务报表中的营业收入、现金流量等相关信息来判断一个企业的投资价值，如果上市公司长期收不抵支且公司已经连续两年亏损，就有面临下市的风险。为了吸引投资者或者避免公司退市，不少公司开始采用了大量的造假手段，让利润为正或者一年亏损、一年盈利，以此避免退市。在中国证监会发出的行政处罚决定公告中可以看出，为了达到公司的某些目的，多数公司都是选择对收入进行造假，特别是已经连续两年处于亏损状态的公司。虚增收入后的公司财务报表反映的不是公司真实的财务状况，并且它只能向投资者传递经粉饰后的虚假信息。所以，公司内部防范虚增收入、加大对营业收入真实性的审查力度以及让投资者具备识别公司业务造假的能力就极具必要性。本范文通过对沈机集团昆明机床有限公司虚增收入手段的分析，也希望能够对上市公司可能出现的虚增收入行为进行识别。对于已经发生虚增收入行为的公司，也能提供可行的治理措施。

关键词：昆明机床；虚增收入；治理措施

ABSTRACT

The realization of operating income is the main purpose of the company's operation, and the level of operating income is also the most important standard to measure the profitability of the company's product market. External investors and corporate stakeholders usually judge the investment value of an enterprise through the relevant information such as operating income, cash flow and so on in the company's financial statements. If the listed company is unable to earn and spend for a long time and the company has lost money for two years in a row, it will face the risk of going down to the market. In order to attract investors or avoid delisting, many companies began to use a lot of fake means to make profits positive or a year loss, a year profit, so as to avoid delisting. At a bank issued by the China Securities Regulatory Commission As can be seen from the announcement of the decision on political punishment, in order to achieve some of the purposes of the company, most companies choose to fake their income, especially those that have been in a state of loss for two years in a row. The financial statements of the company after false revenue increase do not reflect the real financial situation of the company, and it can only convey false information after whitewashing to investors. Therefore, it is very necessary for the company to prevent the false increase of income, to increase the examination of the authenticity of business income and to make investors have the ability to identify the fraud of the company's business. Through the analysis of the means of increasing the income of Kunming Machine tool Co., Ltd., Shenji Group, this paper also hopes to be able to list the public. The false income increase behavior that the division may appear to carry on the identification. For companies that have already inflated revenue, they can also provide feasible governance measures.

Key words: Kunming machine tool; virtual income increase; control measures

目录

一、 绪论1

（一） 研究背景1

（二） 研究意义1

二、 上市公司虚增收入常用的手段1

（一） 跨期确认收入方式虚增收入1

（二） 虚计收入方式虚增收入2

（三） 虚增合同价格方式虚增收入2

（四） 其他方式虚增收入2

三、 公司虚增收入对公司财务报表的影响2

（一） 对资产负债表的影响2

（二） 对利润表的影响3

（三） 对现金流量表的影响4

四、 沈机集团昆明机床有限公司概况4

（一） 公司简介4

（二） 沈机集团昆明机床有限公司虚增收入的手段5

（三） 虚增收入对沈机集团昆明机床有限公司财务报表的影响6

五、 应对昆明机床公司虚增收入的策略7

（一） 查阅购销合同及相关的原始凭证7

（二） 强化审计监督7

（三） 辨别销售与收款的真实性7

六、 结论及思考8

七、 参考文献9