I青岛理工大学毕业论文题目： 浅析上市企业财务舞弊以雅百特为例摘 要近年来,随着市场经济的迅猛发展,资本市场也不断地走向成熟。然而在日渐活跃的资本市场中公司的各种财务舞弊行为却屡禁不止。这一系列的公司财务舞弊行为严重地损害了广大投资者的合法切身利益,阻碍了我国资本市场的有效健康运行。本文以江苏雅百特公司为财务舞弊案例,基于财务舞弊的GONE理论对财务舞弊的动因进行了分析,并进一步地提出了雅百特财务舞弊的防范治理对策。本文首先充分运用了系统的文献研究分析法对国内外有关财务舞弊的研究发展现状和其研究成果分别进行了深入阐述,具体从财务的舞弊动因、财务的舞弊手段和财务的舞弊防范对策这三个方面对案例进行了综述和分析述评,为财务舞弊案例的分析研究提供了坚实的理论依据。其次,本文对雅百特财务的舞弊案例的来龙去脉进行了深入了解,具体分析了雅百特财务舞弊的手段,其主要类型包括虚构国内外建筑材料的贸易、虚构海外建筑工程项目。然后,运用GONE理论对雅百特的财务舞弊动因进行了贪婪、机会、需要和风险暴露四个维度的财务舞弊动因分析。最后，基于上述的案例分析本文提出了加强公司内部制度建设、提高企业外部监督水平、加强监管处罚力度的建议，为财务舞弊的防范提出了切实可行的解决措施。关键词：雅百特；财务舞弊；GONE理论；对策 II青岛理工大学毕业论文ABSTRACTIn recent years, with the rapid development of the market economy, the capital market has been maturing. However, in the increasingly active capital market, all kinds of financial frauds of the company are frequently prohibited. This series of financial frauds seriously damage the legitimate vital interests of investors and hinder the effective and healthy operation of China's capital market. This paper takes Jiangsu yabaite company as a case of financial fraud, analyzes the causes of financial fraud based on the gone theory of financial fraud, and further puts forward the prevention and governance measures of yabaite financial fraud. Firstly, this paper makes full use of the systematic literature research and analysis method to expound the research and ...
