I江苏雅百特科技股份有限公司财务舞弊案例分析摘要全文由四个部分组成，将雅百特财务舞弊事件和舞弊风险因子理论相结合进行分析。第一部分主要是通过查阅财务舞弊的相关文献和证监会对雅百特的处罚通知，对雅百特进行财务舞弊有个整体的了解,包括研究背景和意义,财务舞弊的相关理论进行归纳总结。第二部分就雅百特财务舞弊案作出相关研讨。该部分阐述了雅百特公司大体情况，概述了该公司在财务舞弊时的主要过程以及被处罚结果，且就该公司采取的舞弊方法作出了详细的分析。第三部分分析了雅百特财务进行舞弊的动机与原因，根据舞弊风险因子相关理论，可将其划分为一般风险因子与个别风险因子，对一般风险因子的分析研究，需要从被发现的可能性、舞弊机会以及受罚程度这三个基本点出发，个别风险因子的分析研究，则需要将道德品质及其相关动机作为研究的出发点。第四部分是在风险因子理论的基础上提出上市公司财务舞弊的治理措施。关键词：财务舞弊舞弊风险因子理论雅百特IIAbstractThispaperiscomposedoffourparts,whichwillanalyzeYabaitefinancialfraudeventandthefraudriskfactortheory.ThefirstpartismainlythroughthereviewoftherelevantliteratureonfinancialfraudandthepunishmentnoticeofYabaitebyCSRC.TohaveacomprehensiveunderstandingofYabaitefinancialfraud,includingtheresearchbackgroundandsignificance,therelevanttheoriesoffinancialfraud.ThesecondpartistheintroductionofthefinancialfraudcaseofYabaite.ThispartintroducesthebasicsituationofYabaiteCompany,theprocessoffinancialfraudandthepunishmentresult,andanalyzesthefraudmeans.Thethirdpartistheanalysisofthefinancialfraudmotivation.Combinedwiththetheoryoffraudriskfactors,thispapertakesthegeneralriskfactorsandindividualriskfactorsasthestartingpointofanalysisandresearch,theindividualriskfactorsfromtwoaspectsofmoralcharacterandmotivation.Thestudyofgeneralriskfactorsneedstostartfromthreeaspects:motivation,thepossibilityofbeingfoundandthedegreeofpunishment.Thefourthpartisbasedontheriskfactortheorytoputforwardthefinancialfraudoflistedcompaniesgovernancemeasures.Keywords:financialfraudfraudfactortheoryYabaiteIII目录绪论................................................................................................................................................11.1研究背景及研究意义......................................................................................................................11.1.1研究背景..............................................................................................................................11.1.2研究意义..............................................................................................................................11.2研究内容与研究方法......................................................................................................................21.2.1研究内容..............................................................................................................................21.2.2研究方法..............................................................................................................................21.3相关理论基础..................................................................................................................................21.3.1舞弊风险因子理论..............................................................................................................21.3.2其他理论..............................................................................................................................32雅百特案例概述及分析...
