I沈机集团昆明机床股份有限公司财务造假案例分析与启示摘 要随着我国经济的迅速发展，我国资本市场快速发展，上市公司的数量也逐渐变多。越来越多的上市公司因为各种各样的原因进行财务造假，财务造假的手段也愈发的多样化，加大了监管的难度，危害着我国资本市场的秩序，给许多投资者带来了巨大的损失，造成了巨大的危害。本文以昆明机床股份有限公司在 2013 年至 2016 年的财务造假行为作为案例，对它的财务造假行为进行研究分析。分析其财务造假的过程和动因，得出其有着虚计收入、少计费用和虚假披露信息的违规行为。其造假动因主要是为了避免退市、经营不善和股权过于集中，内控失衡。针对以上问题，本文提出了在公司内部应该完善公司内部控制和调整合理的股权结构，对于外部审计机构，应该加强自身能力提高专业素质，在立法方面国家要健全相关法律，加大处罚力度。关键词：财务造假；舞弊动因；对策；昆明机床 IICase Analysis and Enlightenment of Financial Fraud of Kunming Machine Tool Co., Ltd. of Shenyang Machine Tool GroupAbstractWith the rapid development of China's economy and capital market, there are more and more listed companies. More and more listed companies carry out financial fraud for various reasons, and the means of financial fraud are becoming more and more diversified, which increases the difficulty of supervision, endangers the order of China's capital market, brings huge losses to many investors, and causes great harm. This paper takes the financial fraud of Kunming Machine Tool Co., Ltd. from 2013 to 2016 as a case to study and analyze its financial fraud. This paper analyzes the process and motivation of financial fraud, and concludes that it has illegal behaviors of false income, less expenses and false information disclosure. The main reason for the fraud is to avoid delisting, poor management, too concentrated equity and imbalance of internal control. In view of the above problems, this paper puts forward that we should improve th...
