摘 要

科龙造假一案的发生引发了社会大众对财务舞弊行为的极大关注。它的造假手法层出不穷，舞弊原因花样百出，危害性更是影响深远。虚假的会计信息不但影响投资者进行正确决策，还会扰乱市场秩序，阻碍国民经济的稳定运转，甚至会导致社会诚信危机。因此治理财务造假刻不容缓。

本文之所以以科龙公司造假一案为核心，目的和意义是希望从此案由小及大，找到财务造假手法及原因的共通性，对财务造假的辨别和防范具有广泛的参考价值。

本文的研究内容如下：

1从公司内部和外部两方面分析科龙造假的原因。内部原因主要是公司管理结构这一角度，外部原因则会从政府监管系统、会计师事务所、如何制订法律法规这些角度入手。

2通过选取有效数据，制作简单明了、易于对比的现金流量表和利润表，比照证监会查明结果分析科龙一案造假细节。

3分析科龙造假产生的直接影响和深层次的危害。直接影响从投资者和相关人员的利益来分析，深入要考虑到对市场秩序和经济运行甚至社会信用方面的影响。

4最后针对以上问题一一提出了解决方案。主要从如何完善公司治理结构、如何强化外部监管、如何完善法律法规等方面提出具体防范措施。

我相信，本文通过科龙一案得出的结论足够具有代表性，对日后防范和治理财务造假具有普适性的作用。

关键词：科龙；财务造假手法；财务造假危害 ；财务造假防范对策

Kelon financial fraud case analysis

ABSTRACT

Kelon fraud case happened caused social public attention of financial fraud. Its counterfeiting methods emerge in endlessly, variety fraud causes, harm is more far-reaching. False accounting information not only affect the investors to make decision right, also would disrupt the market order, hinder the stable operation of the national economy, even lead to social credit crisis. Therefore the governance of financial fraud is urgently needed.

In this paper, the reason to kelon company fraud case as the core, the purpose and significance is sponsored by the small and big hope from now on, find the financial fraud means and causes of convergence, to identify and prevent financial fraud has a wide range of reference value.

In this paper, the research content is as follows:

1 From two aspects of internal and external, the author analyzes the reasons of kelon fraud. Mainly from the internal corporate governance structure, external involves certified public accountants, government regulatory system, these a few respects for the establishment of laws and regulations.

2 By selecting data effectively, make simple and clear, easy to compare the cash flow statement and profit statement, find out the results analysis according to the SFC kelon case details.

3 In-depth analysis of the direct impact of kelon fraud and harm. Direct impact from the investors and the interests of the relevant personnel to analyze, further given the order to the market and the economic operation and even the influence of the social credit.

4 Finally puts forward the solutions to solve above problems. Mainly from how to improve the corporate governance structure, how to strengthen the external supervision, some Suggestions on how to perfect the laws and regulations specific preventive measures.

I believe that the conclusions in this paper, kelon case is representative enough, to the role of financial fraud prevention and governance has universality in the future.

Key words：Kelon；Financial fraud technique; Financial fraud; Financial fraud prevention countermeasures

目 录

1 引言 1

1.1研究背景及意义 1

1.2相关文献综述 1

1.2.1国内研究的文献综述 1

1.2.2国外研究的文献综述 2

1.3研究目标和方法 2

2科龙财务造假案例简介 4

2.1公司背景 4

2.2被告造假 4

2.3社会舆论 4

3科龙财务造假案例分析 6

3.1造假原因分析 6

3.1.1公司治理结构问题 6

3.1.2会计师事务所问题 6

3.1.3政府监管体系问题 7

3.1.4法律法规制定问题 7

3.2造假结果分析 8

3.2.1现金流量表分析 8

3.2.2利润表分析 9

3.3造假影响分析 9

3.3.1侵犯投资者和相关人员利益 9

3.3.2扰乱市场秩序 10

3.3.3社会信用危机 10

4科龙财务造假案例启示 11

4.1完善公司治理结构 11

4.2强化社会审计 12

4.3加强政府监管 12

4.4完善法律法规 12

结 论 14

致 谢 15

参 考 文 献 16

图 表 目 录

表1 现金流量表 8

表2 利润表 9

1 引言

1.1研究背景及意义

在世界范围内，世通、安然、施乐的造假新闻让广大的投资者遭受了难以估量的损失；在我国，银广夏、蓝田股份、华源制药舞弊的出现也让投资者们对市场丧失了信心，这种种迹象表明对财务造假进行研究很有必要。本文就选取了在国内造假案例中相对较有代表性的科龙电器造假一案，希望通过此次研究，根据其背景总结案情发展，分析其造假的手法、原因和影响，并且结合此案引发的启示，找出解决财务造假问题的对策。希望本文对造假行为的辨别和防范具有一定的参考价值。

1.2相关文献综述