会计学院知识库

       随着我国市场经济的发展，上市公司财务舞弊时有发生。每年查处的舞弊事 件的数量虽有浮动，却呈上升趋势。财务舞弊严重损害投资者的利益的同时，也 导致财务报告的质量降低，并且破坏了市场秩序。在此背景下，研究上市公司的 财务舞弊，已经成为会计学的重要内容。

      本篇文章主要由五部分内容构成。首先是绪论部分，论述文章的研究背景及 意义，将国内外财务舞弊的文献进行梳理，介绍本文的研究内容和研究方法；其 次对财务舞弊进行概念界定，并介绍本文的理论基础；再次是对华泽钴镍财务舞 弊的案例分析，分析华泽钴镍财务舞弊的方式以及选择该案例的理由；另外财务 舞弊动因分析，以风险因子理论的五因子为基础，进一步分析华泽钴镍财务舞弊 的动因；最后则是在前几章的基础上进行总结并基于风险因子理论提出一些合理 化建议。

       本篇文章是以案例分析的形式，以华泽钴镍财务舞弊为例，分析其舞弊的行 为，主要包括通过应收账款侵占资金，以无效票据入账应对审计工作及关联方违 规担保等；再以风险因子理论为基础结合星王集团的产业布局，华泽钴镍的经营 状况、经营环境以及股权结构等方面，分析华泽钴镍舞弊的动因；最后根据风险 因子理论，提出应对舞弊的措施：加强内部控制，加强会计监管，提高识别会计 舞弊的能力，加强执业人员的教育，改革事务所管理制度等建议，保障我国市场 经济有序发展。

With the development of China's market economy, financial frauds of listed companies occur from time to time. Although the number of fraud cases investigated and dealt with each year fluctuates, it is on the rise. While financial fraud seriously damages the interests of investors, it also leads to a reduction in the quality of financial reporting and disrupts market order. In this context, studying financial fraud of listed companies has become an important part of accounting.

This article is mainly composed of five parts. The first part is the introduction, discussing the research background and significance of the article, combing the domestic and foreign financial fraud literature, introducing the research content and research methods of this article; secondly, defining the concept of financial fraud, and introducing the theoretical basis of this article; Case analysis of Huaze cobalt-nickel financial fraud, analysis of Huaze cobalt-nickel financial fraud and the reasons for choosing the case; in addition, analysis of financial fraud motivation, based on the five factors of risk factor theory, further analysis of Huaze cobalt-nickel financial fraud Motivation; finally, it summarizes on the basis of the previous chapters and puts forward some reasonable suggestions based on the risk factor theory.

This article is in the form of case analysis, taking Huaze Cobalt Nickel's financial fraud as an example to analyze its fraudulent behavior, mainly including embezzling funds through accounts receivable, responding to audit work and related parties' illegal guarantees with invalid bills, etc; Based on the risk factor theory, combined with the industrial layout of the Star King Group, Huaze Cobalt and Nickel's business status, business environment and shareholding structure, etc., the cause of Huaze Cobalt and Nickel's fraud was analyzed. Finally, according to the risk factor theory, the countermeasures against fraud Measures: Strengthen internal control, strengthen accounting supervision, improve the ability to identify accounting fraud, strengthen the education of practitioners, reform the management system of the firm and other suggestions to ensure the orderly development of China's market economy.