摘要：随着经济市场的快速发展，企业并购的热度越来越高，逐渐成为了主流，但是在并购过程中因财务造假而曝光的案例也越来越多。本文采用文献检索法、实际调查法对宁波东力并购年富供应链财务造假案例进行分析，结合国内外相关研究，采取理论与实际相结合的办法，在国内外众多学者研究的基础上，对财务造假案例进行分析，研究在并购过程中财务造假的动因及手段，从根源上降低财务造假的隐患。同时对各监管部门提出一些建议，使公司能够诚信经营、审计机构能够公平公正、审计人员能够加强自身的职业道德、相关的监管部门能够加大惩罚措施。

关键词：并购;财务造假;协同效应;监管力度

Abstract: With the rapid development of economic market,the heat of merger is getting higher and higher,which has gradually become the mainstream, but in the process of merger due to financial fraud and exposure of more and more cases. This paper uses the literature retrieval method and the actual investigation method to analyze the financial fraud cases of Ningbo Dongli merger Rich supply chain,combined with the relevant research at home and abroad,adopts the method of combining theory with practice, and analyzes the financial fraud cases on the basis of many scholars at home and abroad.At the same time, some suggestions are put forward to the various regulatory departments, making that the company can operate in good faith,the audit institutions can be fair and just,the auditors can strengthen their own professional ethics, and the relevant regulatory departments can increase the punishment measures.

Keywords:Merger;Financial fraud;Synergistic Effect; Force of Supervision

 

目 录

一、绪论 1

（一）研究背景 1

（二）研究意义 1

（三）文献综述 1

（四）研究内容和方法 4

二、理论概述 6

（一）收购的概念及相关理论 6

（二）财务造假的概念及相关理论 7

（三）并购过程中财务造假的相关理论 7

三、案例简述 8

（一）并购双方的基本介绍 8

（二）案例介绍 8

（三）并购的动因 8

（四）年富供应链想被并购的原因 9

（五）宁波东力选择年富供应链的原因 10

四、并购过程中财务造假分析 9

（一）并购中财务造假的动因分析 11

（二）财务造假手段分析 12

1.虚增营业收入和利润 12

2.虚增应收账款 13

3.隐瞒关联关系及关联交易 13

4.客户配合造假 13

（三）财务造假条件 13

（四）财务造假后果分析 14

五、结论与建议 16

（一）选择并购对象 16

（二）中介机构加强自身责任感 17

（三）监管部门加大惩罚力度 17

结 语 18

参考文献 19

致 谢 20