浅析企业会计舞弊问题-以科龙公司为例 财务管理专业VIP免费

摘要自我国实施经济改革开放后，我国的市场经济发展十分迅速，经济效益逐渐成为我国上市公司实现自身价值的最终目标，在此背景下财务舞弊现象逐渐变得严重。从西安达尔曼、银广夏，到万福生科、广东科龙等上市公司纷纷爆出财务舞弊事件以来，社会各界人士对于财务舞弊现象关注越来越多。自从二十一世纪起，财务造假事件就频频发生，为了促进市场经济环境健康持续发展，实现良性的经济循环，对于这类造假案件进行深入研究十分有必要，并及时总结案件手法，提出相应的对策建议。因此，本文以广东科龙财务舞弊现象作为研究对象，着重分析了其造假手段，并进一步总结其财务舞弊的对策与建议。关键词：财务舞弊；科龙；会计核算；市场经济；防范对策ABSTRACTWiththeglobalizationofeconomyandthemarketeconomicsystemreformoftheincreasingly,economicbenefitmaximizationbecomepubliclistedcompaniestoachievetheultimateexpressionoftheirownvalue,andthefinancialfraudinthisparticularbackgroundundertheinfluenceoftheintensified.SincetheDAermaninXian,YinGuangXia,Guangdongkelon,suchaslistingcompanieshavereportedfinancialfraudsincetheevents,financialfraudbythesocialattentionfromallcircles.Informationasymmetryofaccountinginformationpubliccommoditypropertyinterestdrivecorporategovernanceandfinancialfraudfailureisthebreedinggroundtheinternalcause,andthemarketmechanismandtheabsenceoftheinformationneedsoftheshortcomingsofthecertifiedpublicaccountantsauditindependencelackoflegalsystemisnotperfectandmoralrestraintistopromotetheweakeningoftheexternalconditionofthefinancialfraud.Inrecentyears,thefinancialreporteventemergeinendlessly,researchanddiscusstheseproblemstothepreventionandcontroloffinancialfrauds,alsobehelpfulforpromotingsustainableeconomicharmoniousdevelopment.Now,withtheconstantlyincreasingofthecompaniesofaccountingfraud,financialfraudhasbecomeahoteconomictopicwhichattractssignificantattention.ThispaperinGuangdongkalongfinancialeventasanexample,thepaperanalysesthelistedcompaniesinChinafinancialfraudreasonsandputsforwardcorrespondingstrategies.Keywords:FinancialFraud;Kelon;Accounting;Marketeconomy;PreventionCountermeasures目录1.1选题的背景及研究意义...........................................................................................................41.2国内外文献综述......................................................................................................................51.2.1国内研究综述..........................................................................................................51.2.2国外研究综述.........................................................................................................61.3写作内容及方法......................................................................................................................62财务舞弊相关理论概述................................72.1财务舞弊一般手法....................................................................................................................72.1.1虚构交易事实..........................................................................................................72.1.2利用不恰当的会计核算..........................................................................................72.1.3利用会计政策..........................................................................................................72.1.4通过不恰当关联交易..............................................................................................83科龙公司财务舞弊案简介.....