财务管理专业 欢瑞世纪公司财务舞弊研究分析VIP免费

摘要在这个经济飞速发展的时代，企业为了自身发展，需要大量的资金，在这一种环境下，出现了一些财务舞弊的现象。近年来，上市公司财务舞弊事件，不仅会损坏企业自身的发展前景，也会扰乱整个资本市场的发展趋势。基于GONE原理，从“贪婪”、“机会”、“需求”和“暴露”四个角度来剖析欢瑞世纪公司财务舞弊的原因。公司的管理人员有过度贪欲的心态，以及公司的内控制度也存在一些缺陷，这为公司财务舞弊创造了条件，公司在面临融资的巨大压力下，为了筹集到更多的资金，从而导致了舞弊的发生，然而市场监管不力，处罚力度不足，所以未能发挥出应有的效果。在这种情况下，相关部门也提出了一些治理财务舞弊的建议，通过提高公司的信用水平有效遏制公司财务欺诈行为中的贪欲；通过提高公司的内控水平来降低公司的舞弊风险；通过扩大公司资金来源以克服公司欺诈的必要性；通过进一步完善市场监督体制来完善财务舞弊治理机制。关键词：欢瑞世纪；财务舞弊；舞弊动因；舞弊治理ABSTRACTInthiseraofrapideconomicdevelopment,enterprisesneedalargeamountoffundsinordertodevelopinvain.Inthisenvironment,therearesomefinancialfrauds.Inrecentyears,financialfraudoflistedcompanieswillnotonlydamagethedevelopmentprospectsofenterprisesthemselves,butalsodisruptthedevelopmenttrendandrhythmoftheentirecapitalmarket.BasedontheGONEprinciple,thereasonsfortheaccountingfraudofHuanruiCenturyareanalyzedfromthefourperspectivesofgreed,opportunity,demandandexposure.Thecompany'smanagershaveaninsatiablementality,andthecompany'sinternalcontrolisalsoflawed,whichcreatesconditionsforthecompany'sfinancialfraud.Underthegreatpressureoffinancing,inordertoraisemorefunds,thecompanyhasledtofraud,weakmarketsupervision,insufficientpunishment,andfailuretogivefullplay.Theeffect.Inthiscase,therelevantdepartmentshavealsoputforwardsomesuggestionstocontrolfinancialfraud,effectivelycurbingthegreedinthecompany'sfinancialfraudbyimprovingthecompany'scredit:reducingthecompany'sfraudriskbyimprovingthecompany'sinternalcontrollevel;byexpandingthecompany'ssourceoffundstoovercomethenecessityofcompanyfraud;throughFurtherimprovethemarketsupervisionsystemtoimprovethegovernanceoffinancialfraudMechanism.Keywords：HuanruiCentury;Financialfraud;CausesofFraud;FraudGovernance目录第1章前言...........................................................................................................................................................1第2章财务舞弊的概念特点及理论基础...................................................................................................12.1财务舞弊的概念及特点.......................................................................................................................12.1.1财务舞弊的概念.........................................................................................................................12.1.2财务舞弊的特点.........................................................................................................................22.2财务舞弊的理论基础...........................................................................................................................22.2.1冰山理论.......................................................................................................................................22.2.2舞弊三角理论..............................................................................................................................22.2.3GONE理论...........................................................................................