公司财务诈骗商学院昆明机床股份有限公司财务诈骗 财务管理VIP专享

I 题 目 昆明机床股份有限公司财务诈骗 的 防范与治理研 究 昆明机床股份有限公司财务诈骗的防范与治理研究刘心怡摘要：随着社会的发展日趋复杂，社会犯罪也日益严重。虽然会计准则、企业财务管理制度等一系列制约因素保障了财务报告所承载的会计信息质量，但我国企业由于财务诈骗而影响企业发展的情形仍然屡见不鲜，可见单凭现有准则及制度仍然难以保证会计信息能够真实、公允地反映上市公司在特定会计期间内的财务状况与经营成果。本文运用文献分析法和案例分析法，以财务诈骗的相关概念为理论依据，以昆明机床财务诈骗为研究对象，通过分析发现其诈骗手段主要是虚增利润、虚增收入以及虚假披露。对引起昆明机床财务诈骗的成因从主观和客观两个方面展开论述，进而从内部治理、企业外部监管、企业融资渠道、加大监管部门查处力度等方面提出治理财务诈骗的措施，以期为我国经济平稳健康运行做出贡献。关键词: 财务诈骗；财务诈骗动因；预防财务诈骗对策IIResearch on prevention and control of financial fraud in Kunming Machine Tool Co., LtdLiu Xin YiIIIAbstract：With the development of society, social crime is becoming more and more serious. Although a series of restrictive factors such as accounting standards and enterprise financial management system ensure the quality of accounting information carried by financial reports, it is still common for Chinese enterprises to affect the development of enterprises due to financial fraud. It can be seen that it is still difficult to guarantee that accounting information can truly and fairly reflect the financial statements of Listed Companies in a specific accounting period only by virtue of existing standards and systems Status and operating results. Based on the related concepts of financial fraud and the research object of Kunming Machine Tool financial fraud, this paper uses the methods of literature analysis and case analysis, and finds that the main means of fraud are virtual increase of profit, virtual increase of income a...