会计学专业 中国上市公司财务造假的案例研究——以欣泰电气为例

中国上市公司财务造假的案例研究——以欣泰电气为例摘 要随着改革开放的不断深入，中国自加入世界贸易组织之后经济迅速发展，证券市场的活力也得到充分释放。而一些企业受到利益驱动，不惜进行财务造假以取得更大的经济利益。随着我国近几年来企业财务造假事件的不断增加，财务造假的影响因素也越来越广泛，严重危害我国资本市场的发展和企业内部的管理。本文通过回顾欣泰电气案例，分析影响企业财务造假的因素，并提出防范财务造假的治理措施。关键词： 财务造假；上市公司；欣泰电气；造假手段；造假动因1Case study on financial fraud of listed companies in China-- taking xintai electric as an exampleAbstractWith the deepening of reform and opening up, China's economy has developed rapidly since its accession to the world trade organization, at the same time,the vitality of the securities market has been fully released. And some enterprises are driven by interests, not hesitate to engage in financial fraud in order to obtain greater economic interests. With the increasing of financial fraud in China in recent years, the influencing factors of financial fraud are more and more extensive, which seriously harm the development of China's capital market and the internal management of enterprises. By reviewing the case of xintai electric co., LTD., this paper analyzes the factors affecting the financial fraud of enterprises, and puts forward the measures to prevent financial fraud.Key words :financial fraud;listed company;xintai electric;means of fraud;fraud motivation 23目 录摘 要...............................................................1Abstract.............................................................2一、引 言............................................................4二、文献综述.........................................................4三、欣泰电气财务造假的背景及回顾.....................................5（一） 欣泰电气财务造假的背景.................