上市公司跨境财务舞弊分析

论文总字数：17966字

摘 要

在全球经济一体化以及“一带一路”的背景下，越来越多的上市公司参与到跨境经营中，但同时由于跨境业务审计不力、监管难度大，我国上市公司跨境财务舞弊呈上升趋势。以江苏雅百特财务舞弊为典型的跨境财务舞弊事件给社会带来了恶劣的影响，不仅使投资者利益受损，还破坏了证券市场的正常秩序，引发信用危机，甚至会损伤中国国家形象。目前国内外虽然对财务舞弊有较全面的研究，但对跨境财务舞弊的研究还不是很深入，所以本文对上市公司跨境财务舞弊进行系统研究，希望能对今后跨境财务舞弊防治有所帮助。

本文共分为五个章节。主要内容如下：第一章是绪论，主要包括研究背景、研究意义、研究思路及论文框架。第二章是文献综述及财务舞弊相关理论，通过阅读目前已有的关于跨境财务舞弊的文献，总结其主要观点形成文献综述，此外本章节还介绍了财务舞弊的相关理论，为全文提供了理论基础。第三章是上市公司跨境财务舞弊分析，本章节结合2017年-2020年跨境财务舞弊案例（盈方微跨境财务舞弊，雅百特跨境财务舞弊，长圆和鹰跨境财务舞弊、年富供应链跨境财务舞弊），从跨境财务舞弊的动机、跨境财务舞弊识别、跨境财务舞弊手段三个方面具体分析跨境财务舞弊。第四章是上市公司跨境财务舞弊防范建议，该章节基于前文对跨境财务舞弊动机、识别、手段的分析，提出防治跨境财务舞弊的建议。第五章是本文对于跨境财务舞弊分析的结论。

通过对2017年-2020年跨境财务舞弊案例的分析，总结发现跨境财务舞弊动机主要包括实现业绩承诺、实现大股东减持套现、满足融资需求、避免被退市或*ST；跨境财务舞弊识别的主要内容是跨境业务的收入确认，具体的识别方法有财务数据横纵向对比、关联交易分析等；跨境财务舞弊手段主要有利用海外客户和供应商舞弊，利用关联交易舞弊，伪造海外工程项目虚增收入，虚构境外资金流。基于上述结论，本文建议上市公司要加强经营能力和内部控制；注册会计师要加强跨境审计能力，提高职业道德水平，审计时要重点关注跨境业务收入的确认；国家监管部门要完善制度建设，加大惩罚力度，加强与海外机构的合作，同时社会监管作为国家监管的补充也必不可少。

关键词：跨境财务舞弊；盈方微；长圆和鹰；年富供应链

Analysis of Cross-border Financial Fraud of Listed Companies

Abstract

In the context of global economic integration and the “Belt and Road”, more and more listed companies are participating in cross-border operations, but at the same time, due to ineffective cross-border business audits and difficult supervision , Cross-border financial fraud of listed companies in china is on the rise. The cross-border financial fraud incidents exemplified by Jiangsu Yabaite"s financial fraud have had a bad impact on society, not only damaging the interests of investors, but also disrupting the normal order of the securities market, triggering a credit crisis, and even harming the Chinese nation. Image. Although there are more comprehensive researches on financial fraud at home and abroad, the research on cross-border financial fraud is not very in-depth. Therefore, this article conducts a systematic study on cross-border financial fraud by listed companies, hoping to provide some information on the prevention of cross-border financial fraud in the future. help.

This article is divided into five chapters. The main content is as follows: The first chapter is the introduction, which mainly includes the research background, research significance, research ideas and full text structure. The second chapter is a literature review and related theories of financial fraud. By reading the existing literature on cross-border financial fraud, the main points of view are summarized to form a literature review. In addition, this chapter also introduces the related theories of financial fraud and provides the full text Theoretical basis. The third chapter is the analysis of cross-border financial fraud of listed companies. This chapter combines cross-border financial fraud cases in recent years (Infront Micro cross-border financial fraud, Yabaite cross-border financial fraud, Changyuan Heying cross-border financial fraud, and Everich Supply Chain Cross-border financial fraud) to specifically analyze cross-border financial fraud from three aspects: the motivation of cross-border financial fraud, the identification of cross-border financial fraud, and the means of cross-border financial fraud.The fourth chapter is the cross-border financial fraud prevention recommendations for listed companies. This chapter proposes anti-cross-border financial fraud recommendations based on the previous analysis of cross-border financial fraud motives, identification, and means. The fifth chapter is the conclusion of this article on cross-border financial fraud analysis.

Through the analysis of cross-border financial fraud cases in recent years, it is concluded that the motives of cross-border financial fraud mainly include fulfilling performance promises, realizing the realization of major shareholders’ reduction and cashing out, meeting financing needs, avoiding delisting or *ST; The main content of cross-border financial fraud identification is the revenue recognition of cross-border business. The specific identification methods include horizontal and vertical comparison of financial data, analysis of related transactions, etc.; Cross-border financial fraud methods mainly include fraudulent use of overseas customers and suppliers, fraudulent use of related party transactions, falsify overseas engineering projects to increase revenue and fabricate overseas capital flows. Based on the above conclusions, this article recommends that listed companies should strengthen their operating capabilities and internal control; CPAs should strengthen their cross-border auditing capabilities, improve their professional ethics, and focus on the confirmation of cross-border business income during audits; national regulatory agencies should improve system construction, increase penalties and strengthen cooperation with overseas institutions. At the same time, social supervision is also indispensable as a supplement to national supervision.

Keywords: Cross-border financial fraud; Infront Micro; Changyuan Heying; Everich Supply Chain

目 录

摘 要 I

Abstract II

第一章 绪 论 1

1.1 研究背景 1

1.2 研究的意义 1

1.3 研究思路 1

1.4 论文框架 1

第二章 文献综述及财务舞弊相关理论 3

2.1 文献综述 3

2.2 跨境财务舞弊相关理论 4

2.2.1 财务舞弊的定义 4

第三章 上市公司跨境财务舞弊分析 5

3.1 上市公司跨境财务舞弊现状分析 5

3.2 上市公司跨境财务舞弊动因分析 5

3.2.1 实现业绩承诺 5

3.2.2 实现大股东减持套现 6

3.2.3 满足融资需求 6

3.2.4 避免被*ST或退市 6

3.3 上市公司跨境财务舞弊识别分析 6

3.3.1 重大错报风险识别 6

3.3.2 具体识别方法 7

3.4 上市公司跨境财务舞弊手段分析 7

3.4.1 利用海外客户和供应商舞弊 7

3.4.2 利用关联交易舞弊 7

3.4.3 以伪造海外工程项目虚增收入 8

3.4.4 虚构境外资金流 8

第四章 上市公司跨境财务舞弊防治建议 9

4.1 上市公司层面 9

4.2 注册会计师层面 9

4.3 监管层面 9

第五章 结论 11

参考文献 12

致 谢 13

第一章 绪 论

1.1 研究背景

在全球经济一体化以及“一带一路”的背景下，对于上市公司而言，国际市场充满机遇，拥有巨大的发展空间。中国企业跨境投资净额持续增长，越来越多的上市公司参与到跨境经营中，但同时由于跨境业务刚刚起步，实际管理并不能够像境内业务一样完善，其中存在许多漏洞。不仅审计人员对上市公司跨境业务进行审计存在更大的审计风险，同时政府对跨境业务的监管难度也很大。正是因为目前管理制度的欠缺，跨境财务舞弊才屡禁不止。

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