我国上市公司虚假财务信息披露典型案例的评析和反思

厦门大学硕士学位论文我国上市公司虚假财务信息披露典型案例的评析和反思姓名：林荣钦申请学位级别：硕士专业：工商管理指导教师：章达友20051101AbstractAbstractInthestockmarket,thefinanceinformationofthelistedcompanyisthelinkbetweenthecommoninvestorandthelistedcompany.Throughthefinanceinformation,theinvestorcanunderstandthelistedcompanyandthestocksurveillancedepartmentcankeepaneyeonthecompany.Theannunciationsystemofthefinanceinformationisthekeyprincipalofthestocklawindifferentcountries.Thequalityofthefinanceinformationhasthecloserelationwiththeinterestofthecommoninvestorsandthestabilityofthestockmarket.NowadaysasequenceofregulationoftheprincipalandcontentoftheannunciationsystemofthefinanceinformationinthelistedcompanyhavealreadybeenissuedandtakenintoeffectinChina.However,asformanykindsofreason,therearestillmanycasesintheannunciationofthefinanceinformationinthelistedcompany,whichisnotconformtotherelatedregulation.Itnotonlyhasthebadinfluenceonthedevelopmentofthelistedcompanybutalsotakethecommoninvestorwiththeunduelossandrisk.Sotherecomemoreandmoredesireonthestandardizationoftheannunciationsystemofthefinancesysteminthelistedcompany.Thisarticleisaimedatthosecases,whichthelistedcompanyconcoctthefinanceinformationrecentlyandhasbiginfluenceontheChinesecapitalmarket.Basedonthefactoffictitiousfinanceinformation,theauthorhopestofindthecausewhytheannunciationofthefinanceinformationinthedomesticlistedcompanyisnotconformtotherelatedregulationthroughanalyzingthemethodsofconcoctingthefinanceinformation.MoreovertheauthoralsoAbstractpresentstheprecautiononthepossibleproblemsintheannunciationsystemandthesurveillanceprocedureofthefinancesystem.Thisarticleincludesfivechapters.Chapter1istheprefacethatexplainstheresearchpurpose.Chapter2introducestherelatedtheoryoftheannunciationofthefinanceinformationinthelistedcompany.Italsointroducesthetheorybase,thetarget,thescopeandtherelatedregulationoftheannunciationofthefinanceinformationinthedomesticlistedcompany.Chapter3isthetypicalcasestudyofconcoctingthefinanceinformationinthedomesticlistedcompany.TheauthorselectssomecasesthatthelistedcompanyconcoctsthefinanceinformationrecentlyandhasbiginfluenceontheChinesecapitalmarket.Basedonthefactoffictitiousfinanceinformation,theauthoranalyzestheconcoctingmethods.Chapter4istofindthereasonwhythedomesticlistedcompanyconcoctsthefinanceinformation.Theauthoranalyzesthereasonfromthesociety,theindividual,theindustryandthelistedcompanyitself.Chapter5isabouttheprecautionofconcoctingthefinanceinformationinthelistedcompany.Fromthereasonoftheconcoctingthefinanceinformationinthelistedcompany,theauthorputforwardthatshouldtakeactiononthelawsystemestablishment,theindustryself-control,individualhonestyandincreasingthecontentofthefinanceinformation.Thearticleanalyzesthecausewhythelistedcompanyconcoctsthefinanceinformationandpresentstheprecaution.Theauthorhopesitwillbehelpfultoimprovethequalityofthefinanceinformationinthelistedcompanyandprotecttheinvestorinterest.KeyWords:PublicCompany;TheFalseFinanceInformation;Issue;TheCauseandThePrecaution.-1-,19901991-2--3-()-4-1911BlueSkyLaw1929193319341933EfficientCapitalMarketHypothesisECMHBasicv.Levinson,485US224(1998).19991-5--6-()——2001-7-1.2.3.4.5.1.2.3.4.5.-8-1.2.3.4.5.10%6.7.1/38.5%9.10.11.6012063-9-199425800220015034501996121710307.8819971211720690276020021019972001124217.3207917171044696.825.71-10-10001.6521600250%1998114199712314199719977213611.42910443199720018199720011747%1-11-25231993819931126300019946172000332020012-320021219992001-12-10.885.4620012.23700200191068.6119981050002001420001.820004.7602.820016521-13-2199210199653000199661819982001200351999101511002770837066962.66200028.380.601.15-14-31995122770199562%11008370669619934-101995111996512-15-19975197000199766200315631998419971.9819985121997800031996-16-419976140002179000500011450167.3%148.3%23-17-2001-18-1233310%(199810%6%)10%199770010%-11%2009%-10%20-19-6363-20--21--22--23-110%10%-11%9%-10%2341-24-1199760.30.8631002-25--26-19971120021117EPS-27-EarningsmanagementGAAPEarningsmanagementGESONYfinancialstatement1998115L20039-28-2001ProfitandlossstatementP/LIncomestatementResultsofoperationsStatementofearnings199720001-29-,2CPACPA-30-()-31--32--33-20001229200111-34--35--36--37-1997-38--39-11995p67521998p6431998p11541999125199819996199917199958981999p4492000102000p286112000112200061320002142000415-40-200031620003172000118200191920011202001723421200110417222001232002824200242520021126200262720023282003229200312-41-30FJV1998p683119331112232L2003933Basicv.Levinson,485US224(1998)-42-MBAMBA200511我国上市公司虚假财务信息披露典型案例的评析和反思作者：林荣钦学位授予单位：厦门大学本文读者也读过(5条)1.狄敏姿试论上市公司财务信息披露的义务与责任[学位论文]20042.赵瑞雪.张小南.ZHAORui-xue.ZHANGXiao-nan我国上市公司财务信息披露存在的问题及其影响与对策[期刊论文]-西华大学学报(哲学社会科学版)2008,27(6)3.苗润滋.崔元鹏.MIAORun-zi.CUIYuan-peng博弈论视角下的上市公司财务信息披露研究[期刊论文]-技术与创新管理2009,30(1)4.陈荣辉上市公司财务信息披露若干问题的研究[学位论文]20025.龚亮上市公司财务信息披露改进之对策[期刊论文]-贵州社会科学2010(3)引用本文格式：林荣钦我国上市公司虚假财务信息披露典型案例的评析和反思[学位论文]硕士2005