摘 要

近年来，财务造假案件的频发已然导致了我国资本市场越来越严重的一场信任危机。财务造假不仅会造成公司自身完整的生产经营系统被破坏，影响了社会经济发展的平衡和节奏，也严重削弱了市场投资人的利益和投资人对于现阶段市场经济的信任和发展期望，甚至在一定程度上会对宏观调控造成不利影响，导致经济资源无法得到合理有序的配置，扰乱了经济市场的正常秩序，对社会造成极其不利的负面影响。财务造假的对象一般为公司的财务会计信息，而财务会计信息作为经济领域中最为重要的信息传递工具之一,在引导人们进行投资决策等经济行为中发挥着重要作用。一旦财务会计信息不再真实完整，其造成的危害和影响将是深远而广泛的。严重的甚至导致相关市场行为主体判断失误，破坏危害到整个资本市场的运作，

财务造假对于社会经济的公共秩序的影响是及其恶劣及深远的，只有通过多方的配合和努力才能大力度多方位地打击财务造假案件，才能为社会主义市场经济持续健康发展创造良好环境。如何防范财务舞弊的发生，社会诚信与监督的部分缺失已经成为亟待解决的问题。

本篇论文以北大荒集团财务造假的案件为研究对象，对我国企业财务造假现象进行研究。从企业和社会两个角度出发，通过研究分析我国企业财务造假的现状，并加以实际案例的回顾与理论探讨相互结合进行研究分析，在回顾事件的基础上,探讨财务造假的手段及原因,从中得到有效的启示和教训，归纳总结防范财务舞弊发生的具体措施,使得企业认识到财务造假的危害性并使社会提高对于企业财务造假的认识和鉴别能力，旨在为我国企业存在的财务造假的会计问题提供对策和意见。

关键词：财务造假；手段及原因；措施及对策

Research on Financial Fraud and Its Prevention：

Take the financial fraud of Beidahuang as an example

ABSTRACT

In recent years, the frequent occurrence of financial fraud cases has led to an increasingly serious trust crisis in China's capital market. Financial fraud will not only destroy the company's own complete production and operation system, destroy the balance and rhythm of social and economic development, but also seriously weaken the interests of market investors and investors'trust, development expectations in the market economy at this stage. It will even adversely affect macro-control to a certain extent, leading to the failure of rational and orderly allocation of economic resources. It disturbs the normal order of the economic market and has a very negative impact on society. The object of financial fraud is generally the company's financial accounting information. As one of the most important information transmission tools in the economic field, financial accounting information plays an important role in guiding people to make investment decisions and other economic actions. Once the financial accounting information is no longer true and complete, its harm and impact will be far-reaching and extensive. Serious even lead to the misjudgment of relevant market actors, and damage the operation of the whole capital market.

Financial fraud has a bad and far-reaching impact on the public order of social economy. Only through the cooperation and efforts of various parties can we crack down on financial fraud cases in various directions and create a good environment for the sustainable and healthy development of socialist market economy. How to prevent the occurrence of financial fraud, the lack of social integrity and supervision has become an urgent problem to be solved.

This paper takes several important financial fraud cases, such as Jiuhao Group merger and reorganization financial fraud case, Great Wisdom Audit failure case and Wanfu Shengke financial fraud case, which have occurred in the history of China's market economy development as the research object, and studies the phenomenon of financial fraud in Chinese enterprises. From the perspective of enterprise and society, this paper studies and analyses the current situation of financial fraud in China's enterprises, and combines the review of actual cases with theoretical discussion. On the basis of reviewing the events, this paper explores the means and causes of financial fraud, from which effective enlightenment and lessons can be obtained, and summarizes the specific measures to prevent financial fraud, so as to make enterprises realize it. The harmfulness of financial fraud and the improvement of the society's recognition and identification ability of financial fraud are aimed at providing countermeasures and opinions for the accounting problems of financial fraud in Chinese enterprises.

Key words：Financial fraud; Means and causes; Measures and Countermeasures

目 录

1. 绪论 - 1 -

1.1 研究背景 - 1 -

1.2 研究意义 - 2 -

2. 文献综述 - 4 -

2.1. 国外文献综述 - 4 -

2.2. 国内文献综述 - 5 -

2.2.1. 关于财务造假的动因研究 - 5 -

2.2.2. 关于财务造假的手段研究 - 6 -

2.2.3. 关于财务造假的后果及防范措施研究 - 7 -

2.3. 研究状况评述 - 8 -

3. 财务造假现状 - 10 -

3.1. 我国资本市场现状 - 10 -

3.1.1. 市场结构失衡 - 10 -

3.1.2. 市场透明度较低 - 10 -

3.2. 我国公司财务造假现状 - 10 -

3.3. 目前阶段我国公司财务造假特点 - 11 -

3.3.1. 目前阶段我国企业财务造假动因分析 - 12 -

3.3.2. 目前阶段我国企业财务造假条件分析 - 13 -

3.3.3. 目前阶段我国企业财务造假手段分析 - 14 -

4. 财务造假案例分析：以北大荒集团财务造假案为例 - 16 -

4.1. 北大荒集团简介 - 16 -

4.2. 北大荒财务造假回顾 - 17 -

4.2.1. 北大荒财务简介 - 17 -

4.2.2. 北大荒连年财务造假手段 - 18 -

4.2.3. 北大荒连年财务造假动因 - 20 -

5. 财务造假的防范 - 23 -

5.1. 企业层面 - 23 -

5.1.1. 完善公司内部控制制度 - 23 -

5.1.2. 改善公司治理方案 - 23 -

5.1.3. 建立健全独立董事制度 - 24 -