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| 上市公司财务舞弊动因分析及防范治理——基于东方金钰案 中文摘要：多年来，国内外资本市场上财务舞弊案件频频被新闻媒体争相报道，财务舞弊手段花样百出，财务舞弊行径恶劣，令人发指。在2010-2019年间，因违规披露会计信息而被查处的上市公司数量基本呈逐年增长趋势。这类案件的发生不仅使得投资者对资本市场的信心遭受严重打击，而且也使得资本市场经济基本秩序遭到严重破坏，甚至对社会经济的良性运行与发展行成阻碍。因此，防范与有效治理财务舞弊成为国家经济管理领域工作中的重中之重。通过分析精准识别各种财务舞弊手段以及洞悉上市公司财务舞弊的动因，提出能够对上市公司财务会计舞弊行为的防范与治理有用的政策建议就极具重要性与必要性。所以，本案例在前期确定案例主题和素材选择方面，更多地侧重于引导学员进一步关注上市公司财务舞弊问题。 英文摘要：Over the years, financial fraud cases in the capital market at home and abroad are frequently reported by the news media,financial fraud means variety, financial fraud behavior is abominable, outrageous. From 2010 to 2019, the number of listed companies investigated and punished for illegal disclosure of accounting information showed an increasing trend year by year. The occurrence of such cases not only severely hit investors' confidence in the capital market, but also seriously damaged the basic order of the capital market economy, and even hindered the benign operation and development of the social economy. Therefore, prevention and effective governance of financial fraud has become a top priority in the field of national economic management. Through the analysis of accurate identification of various financial fraud means and insight into the causes of financial fraud of listed companies,it is of great importance and necessity to put forward useful policy suggestions for the prevention and governance of financial accounting fraud of listed companies. Therefore, this case focuses more on guiding students to pay more attention to the financial fraud of listed companies in the aspect of determining the case theme and material selection in the early stage. |
