上市公司财务舞弊的探讨——莲花味精公司为例

XCLW53498  上市公司财务舞弊的探讨——莲花味精公司为例  (字数：10117)

中文摘要

随着中国经济持续发展，上市企业数量持续增长，资本市场逐渐扩大，但这种财务舞弊背后隐藏的“金融癌症”却阻碍了社会主义经济健康发展。人们的利益也会带来损害。近年来，我国证监会查处的上市公司财务舞弊案件屡见不鲜，舞弊手段也是花样百出，上市公司财务舞弊的现象逐渐被人们重视起来。从动机的形成和金钱欺诈的实行手段来看，舞弊不仅由特定的上市公司来执行，而且只要有条件，以欺诈为目的的上市公司也有可能舞弊。财务舞弊的问题是紧急的课题。本文以莲花味精为例，为了进一步完善中国的财务舞弊管理体系，本文对其财务舞弊方法和激励进行了研究，为防止和管理中国的财务舞弊提供对策。

关键词：财务舞弊；上市公司；莲花味精

ABSTRACT

In recent years,our country listed company financial fraud occurred many times,to the progressive development of capital market brings serious obstacles,judgment and the confidence to also cause severe shock to investors,analysis the real reason for financial fraud of listed companies,the means of financial fraud of listed companies,analyze its essence and motivation,so as to find out the management countermeasures of the financial fraud,protect the interests of investors,and promote the healthy development of the listed companies in China.

Under this research background,this paper adopts the method of combining theory with case analysis,analyzes the motivation of financial fraud of listed companies in China according to the four motivation theories of fraud of listed companies in China,and analyzes and expounds the means of fraud of listed companies.In the case part,lotus MSG,a typical financial fraud case in China,is selected for analysis.Based on the basic situation of lotus MSG and financial data,the fraud situation and punishment result of lotus MSG are introduced.Then,it analyzes the causes,means and influences of financial fraud,proposes preventive governance measures from the perspective of internal governance and external supervision,puts forward relevant Suggestions on the ethics of personnel and the professionalism of audit work of listed companies,and puts forward relevant Suggestions on the punishment intensity of fraud of listed companies.Finally,the paper summarizes the full text,hope more people to pay attention to and supervise the healthy development of China's securities market,for the majority of investors to reshape a good investment environment.

Key words:financial fraud;Lotus monosodium glutamate;agent

目录

引言5

一、 上市公司财务舞弊概述5

（一） 上市公司财务舞弊的含义5

（二） 上市公司财务舞弊治理的意义5

（三） 我国上市公司财务舞弊的特征6

二、 莲花味精上市公司财务舞弊案例分析6

（一） 公司简介6

（二） 涉及的财务舞弊问题6

三、 莲花味精上市公司财务舞弊的原因分析9

（一） 财务主要原因分析9

（二） 非财务主要原因分析10

四、 莲花味精财务舞弊的防范对策与审计建议11

（一） 上市公司财务造假的防范对策11

（二） 审计失败的防范对策11

（三） 完善法律法规，加大惩罚力度12

结论12

参考文献14