会计学院知识库

自改革开放以来，到2021年北交所的成立，我国资本市场取得了蓬勃发展，而在经济利益的不断驱使下，上市公司财务舞弊行为愈演愈烈且不断演进。从我国上市公司多起财务舞弊案件中可以看出，虚构经济业务的财务舞弊已然在逐渐地演变和升级，从最初对经济业务的个别项目进行虚假的账务报表处理，到现阶段全流程、系统性的虚构经济业务的财务舞弊模式。因其舞弊意愿来自于具有控制权的原始股东，舞弊范围全面且系统，舞弊计划缜密且造假跨期长,具有极高的隐蔽性和反审计性，系统性虚构经济业务俨然成为我国主流的财务舞弊方向。

本文通过案例研究方法和文献研究方法对W集团公司系统性虚构经济业务财务舞弊方式进行研究。首先，对本文是在什么样的背景下进行研究、研究意义是什么做一个简单的概括，并且对与文章相关的文献在阅读的基础上加以整理，对所需的相关概念和理论基础进行简要的阐述。然后对本文的案例企业—W集团公司进行简单的介绍，对W集团公司舞弊案件进行一个简要的回顾，并深度挖掘案例企业所实施的典型的系统性虚构经济业务财务舞弊，分别从舞弊客观条件、舞弊过程复原和反审计特征进行全面分析。其次，基于之前详细的案例分析，分别从财务舞弊过程、主体、特点、固有局限和危害对系统性虚构经济业务财务舞弊进行全面的分析和总结。最后，根据系统性虚构经济业务财务舞弊的各个特征，分别从财务报表层次和认定层次提出相应的审计识别及应对策略，以提高审计人员的风险识别、防范能力和审计效率。

对系统性虚构经济业务财务舞弊及其审计策略进行研究，最终能够提高审计质量，进而在保护投资者和中小股东的利益、提高投资者信心、维护资本市场交易环境等方面起到积极作用。

Since the reform and opening up, until the establishment of the Beijing Stock Exchange in 2021, China's capital market has achieved vigorous development, but under the continuous drive of economic interests, the financial fraud of listed companies is becoming more and more intense and constantly evolving. As can be seen from many financial fraud cases of listed companies in China, the financial fraud of fictitious economic business has gradually evolved and upgraded, from the initial processing of false accounting statements of individual items of economic business to the present stage of the whole process and systematic financial fraud mode of fictitious economic business. Because the intention of fraud comes from the original shareholders who have control, the scope of fraud is comprehensive and systematic, the fraud plan is meticulous and the fraud has a long period, with high concealment and anti-audit, the systematic fictitious economic business has become the mainstream direction of financial fraud in China.

In this paper, the method of case study and literature research is used to study the financial fraud of W Group company's systematic fictitious economic business. First of all, this paper makes a brief summary of the research in what kind of background and what the significance of the research is, and sorts out the literature related to the article on the basis of reading, and briefly expounds the relevant concepts and theoretical basis required. Then case - W group company of this article simply introduced, the W group co., LTD. A brief review of fraud case, and deep excavation cases adopted by the enterprise typical systemic fictitious economic business financial fraud, respectively from the objective conditions for fraud, fraud comprehensively and analyzed the characteristics and the audit process of recovery. Secondly, based on the previous detailed case analysis, the financial fraud process, subject, characteristics, inherent limitations and harms of systematic fictitious economic business financial fraud are comprehensively analyzed and summarized. Finally, according to the various characteristics of financial fraud in systematic fictitious economic business, the corresponding audit identification and coping strategies are proposed from the financial statement level and identification level respectively, in order to improve the risk identification, prevention ability and audit efficiency of auditors.

The study of systematic financial fraud in fictitious economic business and its audit strategy can finally improve the audit quality, and then play a positive role in protecting the interests of investors and minority shareholders, improving investor confidence, and maintaining the trading environment of capital market.