康华农业上市公司财务舞弊案例分析

康华农业上市公司财务舞弊案例分析摘要农业是我国的第一产业，被称为建设国民经济和发展的基础行业。农业发展趋势都是牵涉到需求侧改革。农业上市公司被称作农业产业发展规划不可或缺的一部分。可是，近几年来农业企业财务舞弊五花八门。农业上市公司近几年来为什么查出来了财务舞弊案件？农业上市公司是如何开展财务舞弊的？原文中讲述了中国证券监督管理委员会2016年查处的康华农业金融行业营私舞弊案件，并给出了答案。本文首先先介绍了财务舞弊的定义，来指出什么样的行为是财务舞弊，然后介绍了欺诈三角形理论，GONE理论和欺诈风险理论。通过这三个理论，逐一分析康华农业金融舞弊事件：首先介绍了康华农业这家公司的具体情况，然后是对这家公司的财务舞弊进行回顾，接着是对这家公司财务舞弊原因进行分析，原因分为压力，机会和借口三个因素。之后又分析了康华农业财务舞弊的手段：资产负债表中银行存款和应收账款的虚假增加：损益表中营业收入的虚假增长。最后根据财务舞弊的原因和手段提出四个方面的建议来防范舞弊案件的发生，分别为企业的内部控制，中介服务的监管，政府监管和社会监管，并且具体阐述了防范企业财务舞弊的有效措施：通过典型的理论分析法，指出康华农业公司财务舞弊的原因，方法和对策，为农业企业从业人员和监管者提供指导。关键词：康华农业：财务舞弊：农业上市公司AbstractAgriculture is the primary industry of our country and is known as the basic industry forbuilding the national economy and development.The development of agriculture involves allaspects of the national economy and people's livelihood.Listed agricultural companies areknown as an indispensable part of agricultural industrialization.However,in recent years,casesof financial fraud in agricultural enterprises have continued to occur.Why have listedagricultural companies been found to have financial fraud cases in recent years?How do listedagricultural companies commit financial fraud?This article analyzes the Kang hua agriculturalfinancial fraud case investigated and handled by the China Securities Regulatory Commission in2016 to indicate the answer.This article first introduces the definition of financial fraud toindicate what kind of behavior is financial fraud,and then introduces the fraud triangle theory,GONE theory and fraud risk theory.Through these three theories,the Kang hua agriculturalfinancial fraud incidents were analyzed one by one.First,the specific situation of Kang huaAgriculture Company is introduced,then the financial fraud of this company is reviewed,andthen the reasons for financial fraud of this company are analyzed,which are divided into threefactors:pressure,opportunity and excuse.Later,the methods of Kang hua's agricultural financialfraud were analyzed:false increases in bank deposits and accounts receivable in the balancesheet;False growth in operating income in the income statement.Finally,according to the causesand means of financial fraud,four suggestions are put forward to prevent the occurrence of fraudcases,namely internal control of enterprises,supervision of intermediary services,governmentsupervision and social supervision,and the effective measures to prevent financial fraud ofenterprises are specifically expounded.Through typical theoretical analysis,the causes,methodsand countermeasures of Kang hua Agricultural Company's financial fraud are pointed out,andguidance is provided for agricultural enterprise practitioners and regulators.Key Words:Kang hua Agriculture;financial fraud;Listed agricultural companies目录摘要Abstract........第一章引言…第二章财务舞弊的相关理论概述22.1财务舞弊的定义.22.2财务舞弊理论...22.2.1G0NE理论..22.2.2舞弊三角理论.32.2.3舞弊风险理论3第三章康华农业财务舞弊分析…53.1康华农业公司简介….53.2康华农业财务舞弊事件回顾。3.3财务舞弊动因分析.3.3.1压力因素.63.3.2机会因素.63.3.3借口因素…73.4财务舞弊手段分析….73.4.1虚增资产.73.4.2虚增营业收入….9第四章防范财务舞弊发生建议.114.1企业内