財務(wù)舞弊與審計失敗——以廣東新大地為例(已修改)
2025-08-17 17:00 本頁面
【正文】 財務(wù)舞弊與審計失敗——以廣東新大地為例 1 財務(wù)舞弊與審計失敗——以廣東新大地為例[摘要] 隨著商品經(jīng)濟的發(fā)展，上市公司越來越多，與此同時便出現(xiàn)了一系列與此相關(guān)的財務(wù)造假事件，財務(wù)造假是企業(yè)領(lǐng)導(dǎo)和財務(wù)會計人員在會計核算過程中，違反國家法律法規(guī)和準則制度，做假賬和編制虛假會計報表的行為。而IPO 財務(wù)造假是指公司為了上市而進行的非法財務(wù)手段，其主要的手法有關(guān)聯(lián)交易非關(guān)聯(lián)化、隱蔽的非關(guān)聯(lián)方利益輸送、明顯的關(guān)聯(lián)方利益輸送以及開發(fā)性支出資本化。它給市場造成了巨大的破壞，財務(wù)造假危機經(jīng)營主體的自身生存，嚴重侵害了會計資料使用者利益，也直接影響了相關(guān)會計人員的信譽問題。本文以新天地為例，通過對其造假案例進行描述分析，指出其財務(wù)舞弊的手法，以及在審計階段產(chǎn)生的失誤，并針對這一現(xiàn)象提出了相應(yīng)的防范策略以及治理建議，希望能夠作為更過公司的借鑒，使財務(wù)造假現(xiàn)象減少甚至消失。[關(guān)鍵字] 商品經(jīng)濟 財務(wù) 造假 防范 借鑒財務(wù)舞弊與審計失敗——以廣東新大地為例 2 Financial fraud and audit failure in guangdong new earth, for example[abstract] with the development of modity economy, more and more listed panies, at the same time there is a series of related financial fraud, financial fraud is the enterprise leaders and accounting personnel in the process of accounting, in violation of state laws, regulations and standards system, the behavior of the accounting fraud and the preparation of false accounting statements. And IPO financial fraud is refers to the illegal financial means for the listed pany, its main technique associated with trading nonaffiliated, concealed the affiliated party interests transmission, obvious related party transfer and developmental costs capitalization. It caused enormous destruction to the market, financial crisis management main body39。s own survival, seriously infringed upon the interests of the accounting information users, which directly affected the credibility of accounting personnel issues related. Based on the new world as an example, through analyzing the fraud case description, points out its financial fraud, and the error in the audit stage, and puts forward corresponding precautions against this phenomenon strategy and management advice, hope to be able to as more panies for reference, make the financial fraud is reduced or even disappear. [Key words] modity economy financial fraud guard against reference財務(wù)舞弊與審計失敗——以廣東新大地為例 3 目錄（一）IPO 財務(wù)造假相關(guān)理論概述 ......................................51. 財務(wù)造假定義 ...................................................5IPO 財務(wù)造假概述 ...............................................5IPO 財務(wù)造假的危害 .............................................6（二）新大地 IPO 財務(wù)造假案例描述 ....................................6新大地簡介 .................................................
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