| 以下仅列出文章摘要、目录等部分内容，如需获取完整论文资料，或原创定制、长期合作，请随时联系。 微信QQ:312050216 |
 |
 |
| 剖析财务造假的手段及防范措施——以獐子岛为例 摘 要 近几年国内财务造假愈演愈烈，国内外学者围绕这一主题的研究成果颇丰，虽但造假依然在继续，以各种方式困扰着各界人员，屡禁不止。 本文主要采用理论分析于案例分析两种研究方法相结合的方式进行，首先对财务造假等相关概念及基础理论进行界定，进而分析财务造假的常见手段，如虚增收入、虚减成本及费用、关联交易等。同时结合具体的案例，分析财务造假的危害，财务造假不仅会使相关机构和公司受损、误导投资者做出错误决策，更为严重的是削弱了市场的资源配置功能。 针对上市公司的造假动因和手段，笔者将从政府监管机构、外界中介机构以及上市公司本身三个方面分别分析如何防范，试图提出具有可操作性的治理建议。 关键词：财务造假；獐子岛；治理措施 Abstract In recent years, domestic financial fraud has become more and more serious,domestic and foreign scholars around this topic of research results are abundant, although fraud is still continuing, in various ways to trouble people from all walks of life, repeatedly banned. This paper mainly uses theoretical analysis in the case analysis of the two researchmethods combined way, first of all,financial fraud and other related concepts and basic theories to define, and then analyze the common means of financial fraud, such as inflated income, false cost and expense reduction, related transactions, and so on. At the same time, combined with specific cases,analysis of the harm of financial fraud,financial fraud will not only cause therelevant institutions and companies to be damaged, misleading investors to make wrong decisions, more serious is to weaken the market's resource allocation function. Aiming at the reasons and means of fraud of listed companies,the author will analyze how to prevent them from three aspects: government regulatory agencies, outside intermediaries and listed companies themselves, and try to put forward operational governance proposals. Key words: Financial fraud; Tsingzi Island Group; Governance measures 目 录 引 论……………………………………………………………………………1 一、相关概念和基础理论………………………………………………1 （一）财务造假的概念……………………………………………………………1 （二）财务造假常见手段……………………………………………………………1 （三）财务造假的危害…………………………………………………………………2 二、财务造假事件回顾及造假手段分析………………………………………4 （一）獐子岛集团公司概况………………………………………………………………4 （二）獐子岛集团财务造假事件回顾……………………………………………………4 （三）獐子岛集团财务造假手段分析……………………………………………………5 三、财务造假防范及治理措施……………………………………………7 （一）政府监管部分……………………………………………………………………7 （二）外部监督机构………………………………………………………………………7 （三）公司自身……………………………………………………………………………8 结 语……………………………………………………………………………9 主要参考文献…………………………………………………………………10 |
