I摘 要随着我国社会经济和资本市场的发展，上市公司不断出现在社会公众的视野中，让人们感慨中国资本市场之繁荣的同时，上市公司财务舞弊这一问题也成为了社会各界人士关注的问题。本文选取 ST 天业舞弊事件作为案例进行分析研究，ST 天业舞弊事件涉及金额之大、持续时间之长、给投资者造成的损失之大，使得本案例十分具有代表性，是典型的财务舞弊案例。本文首先对财务舞弊相关理论进行介绍，然后对 ST 天业舞弊事件进行简单介绍，对舞弊过程中采取的舞弊手段进行罗列分析，结合中国证监会做出的处罚决定，运用“风险因子理论”对案例进行分析并深入研究。最后，针对不同的风险因子向上市公司、监管部门及审计机构等多方人员提出具有针对性的建议，为消灭风险因子提供一个具有可行性的方案。希望通过本文的研究，监管部门能够对这一问题更加重视，积极进行制度改革，将财务舞弊行为关进法律的笼子里。另一方面，希望投资者更加警惕，在发现上市公司财务舞弊行为时果断做出决定及时止损。最后，希望本文能够为解决上市公司舞弊问题提供一些帮助，为中国资本市场的繁荣做出贡献。关键词：财务舞弊；ST 天业；风险因子理论IIAbstractSince the reform and opening up, listed companies are constantly appearing in the public eye, which makes people lament the prosperity of China's capital market, but also some problems, the financial fraud of listed companies is one of them.This paper selects ST company industry fraud as a case for analysis and research. The large amount of money, the long duration and the large losses to investors involved in ST day industry fraud make this case very representative and a typical financial fraud case. This paper introduces the fraud to ST company and the theory of financial fraud, and then a brief introduction to the fraud to ST company, and listed the fraud means adopted in the process of fraud analysis, combined with the penalty decision made by the China Securities Regulatory Commission, using the theory of "risk factor" to case analysis, to conduct the thorough research...
