上市公司应收账款造假及其对报表的影响以欣泰电气为例 会计学专业VIP专享VIP免费

摘要随着市场经济的发展，对于上市公司来说，应收账款的管理在公司的发展和生产经营起到了至关重要的作用。我国市场造假现象比较严重，通过市场外部原因和上市公司内部原因，有很多上市公司都存在在应收账款这一资产项目上进行造假的现象，以丹东欣泰电气股份有限公司（以下简称“欣泰电气”）为例，阐明了我国上市公司应收账款在管理中存在的问题，其中包括应收账款总数巨大、收回应收账款方法和现金流转出的手段等原因造成的应收账款造假。上市公司应该加强应收账款的日常管理，收回和转出应收账款的方式和财务管理，以及建立健全企业的应收账款内部控制制度，从而保证市场竞争的合理有序发展。关键词：上市公司；应收账款；造假；欣泰电气ABSTRACTWiththedevelopmentofmarketeconomy,forlistedcompanies,accountsreceivablemanagementplayacrucialroleinthecompany'sdevelopmentandproductionandmanagement.Thephenomenonoffalsemarketinourcountryisveryserious,themarketoflistedcompaniesexternalreasonsandinternalreasons,therearemanylistedcompaniesexistfraudintheaccountsreceivableapropertyproject,DandongXintaielectricLimitedbyShareLtd(hereinafterreferredtoas"Xintaielectric")asanexample,ourcountrylistedcompanyaccountsreceivableintheproblemsexistinginthemanagement,includingaccountsreceivableamountishuge,accountsreceivable,causecashflowoutofthewayofaccountsreceivableparagraphFraud.Listedcompaniesshouldstrengthenthemanagementofaccountsreceivable,accountsreceivablerecoveryandoutwayandfinancialmanagement,andestablishasoundenterprisesystemofinternalcontrolofaccountsreceivable,soastoensurethereasonableandorderlydevelopmentofmarketcompetition.Keywords:Listedcompany;accountsreceivable;fraud;Xintaielectric目录1引言................................................11.1研究背景和意义...............................................................................................11.2研究内容、思路和方法.................................................................................11.2.1研究内容.......................................................................................................11.2.2研究思路.......................................................................................................21.2.3研究方法.......................................................................................................22文献综述................................................................................................................22.1国内研究内容....................................................................................................22.2国外研究内容....................................................................................................33应收账款造假分析............................................................................................43.1应收账款存在问题的原因............................................................................43.1.1企业内部控制不健全..................................43.1.2企业缺乏严密的赊销制度..............................43.1.3信用政策制度不合理..................................43.2应收账款常见造假手段.................................................................................53.3应收账款造假一般检查方法......................................................................64欣泰电气案例分析............................................................................................74.1欣泰电气发展历程..................................................................................