绿大地公司的财务造假手段与监管

　　摘 要

　　在我国上市公司中造假事件时有发生，这给广大投资者尤其是中小投资者造成了巨大损失。然而，在我国证券业已然发展了近二十年的今天，仍然出现了绿大地这样严重的财务造假事件，这使得我们对监管当局的监管方式方法提出了更加迫切和严格的要求。本文通过阐述了绿大地公司的财务造假手段，说明了加强金融监管，规范上市公司经营，加强风险控制的必要性，同时提出了对策和建议。

　　本文分为四章。

　　第一部分是绪论，介绍了本文的主要内容及研究意义，相关文献综述以及本文的创新及不足之处；

    第二部分介绍了绿大地公司财务造假事件过程，并且详细分析其是如何利用虚增资产，虚增收入，虚增利润这些手段进行财务造假的；

    第三部分分析了绿大地事件中存在的企业急于上市“圈钱” 和公司治理结构存在缺陷等内部动因，以及法制建设不到位、中介机构同企业存在合谋、违约成本低、地方政府监管制度性缺失等外部原因，指出了绿大地如此严重的造假事件未能得以严惩的原因所在。

　　第四部分是我给出的对策和建议。通过与今年年初香港洪亮国际财务造假上市一案进行对比，尤其是关于如何惩处的依据，以此从督促上市公司加强内部控制和完善独立董事制度加强公司内部治理，以及从完善相关法律法规、加大执法力度，追究连带责任、利用新闻媒体的监督作用加强外部监管两方面讨论了关于如何加强上市公司监管，规范证券业建设和发展，以保障中小股东权益的问题。

　　关键词：绿大地 财务造假 中小股东权益

　　ABSTRACT

    Fraud events of listed companies in China happen from time to time, generally, itmakes the investors, especially the small and medium investors sustain great loss.

　　However, the securities market has developed nearly twenty years in our countrytoday, there is still a financial fraud events such as the Green Earth, This makes uspropose more urgent and strict requirements for the regulatory ways and means of theregulatory authorities. Through the analysis of green earth's financial fraud, wesuggest that to strengthen financial supervision, regulate the management of listedcompanies, strengthen risk control, we put forward the countermeasure andsuggestion at the same time.This article is divided into four parts.

　　The first part is the introduction, it introduces the main contents and innovativepoints of this article;

    The second part describes the process of the green earth in the company'sfinancial fraud case, and makes a detailed analysis of how to use the inflated assets,inflated income, inflated profits to achieve the aim of financial fraud.

　　The third part pointed out the internal motivation of green earth in the event,such as companies eager to listed “misappropriating” and the corporate governancestructure exists defects,as well as gives the external causes,such as building of thelegal system is not in place,intermediaries and the corporate existence of theconspiracy,the cost of default is low and lack of supervision of the local government .Explain why such a serious fraud case can not be severely punished.

　　The fourth part is my countermeasures and suggestions. Compared with theHong Liang international financial fraud case which occured at beginning of the year,particularly compared the basis of punishment. And thus urge listed companies tostrengthen internal control and improve the system of independent directors tostrengthen the company's internal governance, as well as improve the relevant lawsand regulations and strengthen law enforcement, investigate jointly and severallyliable,make full use of the supervisory role of the news media to strengthen externalsupervision. From these two areas discussed issues on how to strengthen thesupervision of listed companies, regulate the construction and development of thesecurities industry, in order to protect the interests of minority shareholders.

    KEY WORDS:Green earth Financial fraudSmall and medium-sized shareholders' equity
 

　　目 录

　　摘 要

　　ABSTRACT

　　绪 论

　　0.1 研究背景和意义

　　0.2 国内外文献综述

　　0.2.1 国外相关文献

　　0.2.2 国内相关文献

　　0.3 财务造假的相关理论

　　0.3.1 委托代理理论

　　0.3.2 GONE 理论

　　0.3.3 博弈论理论

　　0.4 创新点和不足之处

　　0.5 结构框架

　　第 1 章 绿大地财务造假案例介绍

　　1.1 绿大地事件始末

　　1.2 绿大地公司的造假手段

　　1.2.1 固定资产造假

　　1.2.2 主营业务收入造假

　　1.2.3 净利润造假

　　第 2 章 绿大地事件存在的问题及原因

　　2.1.1 企业急于上市“圈钱”

　　2.1.2 公司治理结构存在缺陷

　　2.2 外部原因

　　2.2.1 法制建设不到位

　　2.2.2 中介机构同企业存在合谋

　　2.2.3 地方政府监管制度性缺失

　　2.2.4 违约成本低

　　第 3 章 对策和建议

　　3.1 加强公司内部治理

　　3.1.1 督促上市公司加强内部控制

　　3.1.2 完善独立董事制度

　　3.2 加强外部监管

　　3.2.1 完善相关法律法规

　　3.2.2 加大执法力度，追究连带责任

　　3.2.3 重视新闻媒体的外部监督作用

　　结束语

　　参考文献

　　致谢