摘要
上市公司财务舞弊事件层出不穷，财务舞弊的危害巨大，它不仅会影响国家宏观调控政策、败坏社会道德风气，还极大的损害了投资者尤其是中小型投资者的利益。上市公司进行财务舞弊或许能为其在短期内带来巨大利益，但是财务舞弊就给公司埋下了巨大的地雷，不定时就会爆炸，不利于企业可持续发展。虽然很多上市公司出台了很多政策制度来防止财务舞弊，但是从频发的舞弊现象来看，这些所谓的“政策制度”并没有起到作用。
尽管绿大地造假事件已不新鲜了，但是绿大地死首例中小板上市公司和首个农业上市公司，且绿大地的财务造假规模之大、造假手段之多堪称造假的范本，还是存在研究的必要，这也是本文选取了绿大地公司作为研究对象的原因。出现财务舞弊的原因有很多，“圈钱”是最根本旳原因。追寻利益是人的本性，这是感性因素，很难去更改。所以本文着重从公司治理结构、内部监督和外部监督这几个方面结合绿大地公司造假案例来探讨如何抑制财务舞弊。公司治理结构主要从董事会、监事会、股权结构方面进行了分析；内部监督主要是从公司内部审计层面进行了分析；而外部监督主要从法律法规、证监会监管、政府监管等方面进行了分析。并针对分析的内容提出了如何完善公司治理结构、加强内部和外部监管力度提出了对策和建议。
关键词：绿大地 财务舞弊 内外部原因 建议与对策
ABSTRACT
Financial fraud has been a crisis that with the most frequency for listed companies. Itcould not only result in difficulties in the implementation of government's economicregulation and control policy, negative impact on social morality,but also investors' financialloss, especially small and medium investors. Listed companies may be able to get hugebenefit in the short term by financial fraud. But this kind of unethical behavior,financial fraud,is buried a huge land mines to the company, without knowing the exact time of exploding,which is unfavorable for the sustainable development of listed companies. Although a lot oflisted companies issued many policy system to prevent financial fraud, but from theperspective of a frequent fraud, these so-called “policy system” does not play a role.
The case of the Green-earth's financial fraud is not a recent event, but the Green-earth isthe first case to go public in the Small and Medium Enterprise Board, the Green-earth's scaleof fraud and fraud means are huge, the research is necessary. There are several reasons offinancial fraud,“Money” is the most fundamental reason. It is human nature to pursueinterests, this is the perceptual factors, it's hard to change. So this article emphatically fromthe corporate governance structure, internal supervision and external supervision, these a fewrespects with green earth company fraud cases to discuss how to curb financialfraud. Corporate governance structure mainly from the aspects of the board of directors andboard of supervisors, equity structure are analyzed; Internal supervision is analyzed mainlyfrom the company's internal audit level; And external supervision mainly from the laws andregulations, the CSRC regulation, government regulation are analyzed. According to thecontent of the analysis put forward how to perfect the corporate governance structure,strengthening the internal and external supervision countermeasures and Suggestions are putforward.
KEY WORDS: Green-earth, Financial Fraud, Internal and External Reasons, Suggestions
目录
1绪论
1.1研宄背景和意义
1.1.1研宄背景
1.1.2研宄意义
1.2研宄思路及框架
1.3 文献综述
1.3.1国外文献综述
1.3.2国内文献综述
1.4仓1衞$不足
2财务畠弊理论S石出
2.1信息不对称和利益驱动
2.2产权理论
2.3三角理论
2.4财务舞弊手段
2.4.1虚构经济业务或交易事项
2.4.2通过虚拟资产，隐藏债务增加所有者权益
2.4.3使用关联交易
2.4.4掩盖重大交易事项
3绿大地财务舞弊案例背景
3.1企业介绍
3.2绿大地财务造假上市事件回顾
3.3绿大地财务舞弊手段
3.3.1虚增资产
3.3.2虚增收入和利润
3.3.3操纵现金流
3.3.4频繁更换事务所
4绿大地舞弊的内外部原因分析
4.1绿大地集团财务舞弊的内部原因
4.1.1利益诉求--“圈钱”
4.1.2公司治理结构存在问题
4.1.2.1股权结构不合理
4.1.2.2董事会职能弱化
4.1.2.3监事会职能弱化
4.1.2.4相容职位不分离
4.1.2.5缺乏有效的管理层激励机制
4.1.3公司的内部监督机制失效
4.2绿大地内财务舞弊的外部原因
4.2.1证券市场的巨大利益与低廉的违法成本不相称
4.2.2证券监管部门监管能力不足
4.2.3会计师事务所不作为，使社会监督流于形式
5防止财务舞弊的对策和建议
5.1完善公司治理结构
5.1.1优化农业上市公司股权结构
5.1.2健全农业上市公司董事会职能
5.1.3增强监事会作用
5.1.4岗位权责分离
5.1.5完善农业上市公司管理层激励机制
5.2加强企业内部审计建设
5.2.1完善法律法规建设，加大执法力度
5.2.2提升证监会的监管力度
5.2.3提升会计师事务所作用
5.2.4加大政府监管作用
6 结论
参考文献
