证券管理专业 吉恩强制退市相关问题研究VIP免费

*ST吉恩强制退市相关问题研究摘要上市公司退市问题是理论界和实务界关注的热点，绝大多数面临退市的上市公司会采用不同方式实现扭亏为盈，从而达到避免退市的目的。少数公司甚至进行财务造假实现扭亏，这种行为严重影响了我国证券市场的健康发展。*ST吉恩因2014-2017年四连亏后于2018年5月15日被终止上市，*ST吉恩的央企背景并没有改变其退市的厄运。论文对*ST吉恩在饱含争议中退市的典型案例进行分析，总结对管理层等各方的启示和建议。论文的研究有助于提高同类企业的管理水平，有助于资本市场的进一步完善，有助于监管部门加强监管。关键词：财务重述；退市；证券市场AbstractTheproblemofdelistingoflistedcompaniesisahottopicinthetheoreticalandpracticalcircles.Thevastmajorityoflistedcompaniesfacingdelistingwilladoptdifferentmethodstoachieveturnaroundandprofit,thusachievingthepurposeofavoidingdelisting.Afewcompaniesevencarriedoutfinancialfraudtoachievelosses,whichseriouslyaffectedthehealthydevelopmentofChina'ssecuritiesmarket.*STJeanwasterminatedonMay15,2018duetofourconsecutivelossesin2014-2017.Thebackgroundofthe*STJean'scentralenterprisedidnotchangeitsdoom.Thepaperanalyzesthetypicalcasesof*STJean'sdelistinginthecontroversyandsummarizestheimplicationsandsuggestionsformanagementandotherparties.Theresearchofthethesiswillhelpimprovethemanagementlevelofsimilarenterprises,helpthefurtherimprovementofthecapitalmarket,andhelptheregulatoryauthoritiestostrengthensupervision.Keywords:Financialrestatement;delisting;securitiesmarket目录一、绪论.................................................................................................................1（一）研究背景及意义..................................................................................1（二）研究内容及方法..................................................................................1二、概念界定及相关理论.....................................................................................2（一）上市公司退市......................................................................................2（二）强制退市..............................................................................................2三、*ST吉恩退市情况分析.................................................................................2（一）吉恩简介..............................................................................................2（二）退市经济后果......................................................................................3（三）*ST吉恩退市动因..............................................................................31.行业原因................................................................................................32.公司经营管理原因................................................................................43.公司内部控制原因................................................................................44.吉恩的央企地位原因............................................................................5四、*ST吉恩退市的启示.....................................................................................5（一）对上市公司管理层的启示..................................................................51.根据市场需求制定合适的发展战略....................................................52.提高公司经营管理水平........................................................................63.完善内部控制..................................................................