会计学院知识库

随着我国对金融市场体制的不断改革，资本市场在上世纪80年代开始出现并不断发展。上世纪90年代初，越来越多的公司顺应时代趋势参与到资本市场的运作中来，开始大量发行公司债券和股票，这一时期的二级市场得到了快速壮大。我国资本市场快速发展的同时，吸引了许多的公司选择上市筹集资金来维持公司的发展需要。然而成功上市后并不是一劳永逸的，如果不幸退市就失去了向股东继续募集资金的可能，因此一些上市公司为了防止退市，会毫不犹豫地选择违反适用的会计准则，实施财务舞弊。2000年以来，为了使更多的公司有上市筹集资金的机会，我国除了开设主板市场之外，还开设了中小板、创业板来为达不到主板上市条件的企业开辟新的上市途径。如此一来，随着上市标准的放宽，现在有越来越多的公司上市交易，财务舞弊行为也愈演愈烈，对投资者个人或者实体都造成了难以挽回的损失。因此，为了保护投资者的合法权益并维持资本市场的健康有序发展，迅速遏制财务舞弊行为的发生显得至关重要。

钢铁业是典型的具有周期性的行业，其交易市场的活跃度受到相关用钢产业的发展态势，如果用钢产业发展劲头不足。那么钢铁企业的经营状况就会受到影响。经过本文的研究发现，钢铁行业在2011年开始就处于下行状态，最典型的问题就是产能利用率严重不足却需要大量资金维持日常运转，到2015年绝大部分钢铁企业都出现了亏损。在如此不景气的大背景下，钢铁企业的经营状况都十分岌岌可危。

抚顺特钢作为钢铁业的龙头企业，却有长达8年的财务造假历史，并且参与造假的治理层、管理层合计高达45人，甚至连监事和总法律顾问也参与其中。治理层代表着广大股东的利益，本应该起到监督管理层的作用，但是抚顺特钢的治理层和管理层合谋进行舞弊欺骗投资者，对资本市场造成了非常恶劣的影响。本文以这起轰动整个资本市场的抚顺特钢财务舞弊案入手，指出了抚顺特钢运用的财务舞弊手段，抚顺特钢的财务舞弊手段其实是非常常规的，并没有涉及到比较复杂的会计操纵手段，只是通过调节主营业务成本、存货、在建工程、固定资产折旧来影响利润，从而规避退市风险。接下来本文运用GONE理论对抚顺特钢的财务舞弊动因进行分析，其中机会因子着重从股权结构层面、董事会层面、监事会层面和管理层层面四个方面来展开阐释的。在基于舞弊动因分析的基础上，本文提出了相应的对策，希望通过企业自身、会计师事务所、外部监管机构等多方面的共同努力来遏制财务舞弊行为的发生。

The stock market started to bloom and continue to grow in the 1980s as my country's financial structure of a given progressed.The ever-increasing number of corporate bonds and stock issuance in the early 1990s helped the secondary market's rapid growth. With the fast expansion of my country's stock market, an increasing number of companies are opting to go public in order to raise funds for their ongoing development.However, a successful listing is not done once and for all. If unfortunately delisting, it will lose the possibility of raising funds from shareholders. Therefore, In order to avoid delisting, certain publicly traded firms would not hesitate to break accounting rules and commit financial fraud. Since 2000, in order to allow more companies to have the opportunity to raise funds by listing, except for opening the primary board market, Medium and small boards, as well as ChiNext, have been developed in my country to provide new listing platforms for companies that do not meet the main board compliance standards. A significant number of companies can now be listed and traded as constraints have been relaxed, and financial fraud has also intensified, causing huge losses to individual investors, companies, and even the world. As a result, it is critical to minimize the epidemic of financial fraud as quickly as possible in order to protect creditors' territorial integrity while also keeping financial institutions stable and orderly.

The manufacturing industry is a traditional seasonal industry, and the operation of its trading sector is influenced by the steel industry's development trend. If the development of the steel industry is insufficient. Then the operating conditions of steel companies will be affected. Through the research of this article, it is found that the steel industry has been in a downward state since 2011. The most typical problem is that the capacity utilization rate is seriously insufficient but a large amount of funds are required to maintain daily operations. By 2015, most steel companies have suffered losses. Against the background of such a downturn, the operating conditions of steel companies are very precarious.

Fushun Special Steel, a major steel maker, has been engaged in financial fraud for the past eight years, and the total number of governance and management personnel involved in fraud is as high as 45, and even the supervisors and chief counsel are also engaged in the process. The leadership layer should have played a part in overseeing management because it serves the views of the public of shareholders.However, Fushun Special Steel's board and management conspired to extort investors, resulting in a substantial drop in the real economy. This article begins with the Fushun Special Steel financial fraud case, which has triggered an uproar in the capital market,and emphasizes the financial fraud methods used by Fushun Special Steel. The financial fraud methods of Fushun Special Steel are actually very conventional and do not involve more complicated accounting manipulations. By changing main business costs, inventory, building in construction, and degradation of marketable securities, the approach only has an impact on revenues, eliminating the possibility of delisting. Following that, this article applies the GONE hypothesis to Fushun Special Steel's financial fraud intentions.The four elements of the equity structure are addressed by the incentive element: the executive board, the planning commission, and bureaucracy.Based on the results of the investigation into deception intention, this article proposes corresponding countermeasures, hoping to curb the occurrence of financial fraud through a collaborative effort between the company, finance companies, and relevant regulatory agencies.