上市公司财务舞弊问题研究——以乐视网信息技术（北京）股份有限公司为例

上市公司财务舞弊问题研究以乐视网信息技术（北京）股份有限公司为例摘要随着我国证券市场监管越来越严格，上市公司财务造假的曝光率逐年增加，监管部门的罚款也越来越多。本文以乐视网为例。乐视网是全球行业首家P0,也是中国A股上市最早的视频公司。利益相关者损失巨大，这些都是财务舞弊的后果。本文对国内外舞弊动机理论进行了一系列探究，对乐视网的舞弊手段和动机也进行了深入分析。提出防止上市公司财务舞弊和欺诈行为再次发生的管理措施和相关建议，即采取措施完善上市公司内部管理架构、相关法律制度，以及大众传媒控制机制为治理我国上市公司舞弊问题提供一定的思考。关键词：上市公司：财务舞弊：舞弊动因AbstractAs the supervision of my country's securities market becomes more and morestrict,the exposure rate of financial fraud of listed companies has increased year byyear,and the fines by the regulatory authorities have also increased.This article takesLeTV as an example.LeTV is the first IPO in the global industry and the earliestvideo company listed on the A-share market in China.Stakeholder losses are huge,and these are the consequences of financial fraud.This paper has carried out a seriesof researches on the theory of fraud motivation at home and abroad,and also made anin-depth analysis of the fraud methods and motivations of LeTV.This paper putsforward management measures and relevant suggestions to prevent the recurrence offinancial fraud and fraud in listed companies,that is,taking measures to improve theinternal management structure,relevant legal systems,and mass media controlmechanisms of listed companies to provide some thinking for the governance of listedcompanies in my country.Keywords:Listed company;Financial fraud;Fraud motivation目录1绪论.……1.1研究背景及意义1.2研究方法....1.3创新点.……21.4.1财务舞弊动因的研究.…21.4.2关于舞弊手段的研究1.4.3关于舞弊治理的研究…22概念界定与理论基础........…32.1财务舞弊概念界定.…32.2财务舞弊的危害..…….32.2.1对证券市场以及经济利益相关者的损害.....32.2.2社会公众对相关行业的信任危机32.2.3对企业自身的损害3案例分析……33.1乐视网公司简介.....3.2乐视网案情经过..。53.3乐视网公司财务舞弊问题分析...3.3.1乐视网财务舞弊手段分析3.3.2乐视网财务舞弊动因分析……84防范上市公司财务舞弊的对策...114.1完善上市公司内部管理结构..114.1.1完善企业内部控制制度.....114.1.2合理制定经营决策.......·114.2完善相关法律法规及制度.......114.2.1加大对相关责任人的行政处罚力度.…114.2.2完善受损股民民事赔偿制度................124.3完善大众媒体监督机制.......125结论13参考文献...............13致谢.14