案例,spss,数据分析

海联讯财务舞弊动因及手段分析


全文字数:13000字左右  原创时间:<=2022年

【内容摘要】

海联讯财务舞弊动因及手段分析财务舞弊问题是中国资本市场20多年来的顽疾。形形色色,大大小小的财务舞弊事件层出不穷。海联讯公司通过少计费用,多计收入,虚增应收账款的手段来虚增收入粉饰财务报表的做法违反了相关的会计政策,类似的事件时有发生,影响了证券市场的良好秩序。在这种情况下研究财务造假问题就变得尤为必要。对上市公司的舞弊过程进行分析,了解其舞弊动机,熟知其舞弊手法,有助于完善相应的法律法规,帮助监督者更为有效率的打击财务舞弊。
本文以财务会计为理论基础,定量分析海联讯多项财务数据,进而对其舞弊手段进行分析,运用舞弊三角理论定性地分析海联讯的舞弊动因。运用两个方法并结合相应的会计知识对海联讯案例进行分析。最后还针对案例所出现的问题提出了防范措施和治理建议。
关键词:海联讯;财务舞弊;防范措施;治理建议
 
Abstract
Financial fraud issue has been a stubborn problem in China's capital market more than 20 years. Many kinds of financial fraud never stop growing. Hirisun increased total income , by ensure less expenses and inflated income, this violated the relevant accounting policies. Similar issues have affected the securities and good order of capital market. In this case , the study of financial fraud problem becomes particularly necessary. Corrupt process of listed companies to analyze , to understand the motivations of fraud , malpractice familiar with their help improve relevant laws and regulations, to help supervisors fight against financial fraud more efficiently.
In this paper, based on the theory of financial accounting , quantitative analysis of a number of Hirisun financial data has been discussed and then analyze their means of fraud , the use of fraud triangle theory qualitatively analyzed Hirisun fraud motivation. Two methods combined with appropriate accounting knowledge on Hirisun case analysis . Finally, many preventive measures and treatment recommendations are raised for the case that the problems.
Key words: Hirisun; Financial Fraud; Preventive Measures; Governance Recommendations
 

 

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