SL股份财务造假动因及手段分析  

Analysis of the Causes and Means of Financial Fraud in SL Shares

作　　者：李兰 韩玮[1] LI Lan;HAN Wei(School of Management and Economics,Kunming University of Technology,Kunming 650093,Yunnan)

机构地区：[1]昆明理工大学管理与经济学院,云南昆明650093

出　　处：《江苏商论》2024年第2期88-93,共6页Jiangsu Commercial Forum

基　　金：云南省课程思政教改项目:聚焦创业能力的应用型本科高校思创融合实践路径研究(项目编号:2022014);云南省哲社教学科学规划项目:云南大学生创新创业教育师资队伍建设的问题与对策研究(项目批准号:AFSZ20011)。

摘　　要：在中国资本市场尚未完全成熟的大背景下,上市公司发展过程中财务造假、资本“暴雷”等现象频发不绝。舞动因纷繁复杂,造假手段愈加高明,严重阻碍了中国资本市场的良性发展。本文以SL股份财务造假为案例,利用GONE理论对造假动因进行分析,并对造假手段进行挖掘。研究发现,SL股份财务造假的动因主要是:大股东贪婪因子,股权失衡、内控失效等机会因子,隐瞒退市压力、融资需要以及提升市场竞争力等需要因子,事务所审计失责与市场处罚小等暴露因子综合组成。并通过操纵收入、费用,隐瞒重要披露事项等手段虚增利润。最后从上市公司自身、审计监督以及市场监管等方面提出防范财务造假的建议,以便于更好地维护资本市场的运转。In the context of China's capital market not yet fully mature,financial fraud and capital“thunder”are frequent phenomena in the development process of listed companies.The motives for fraud are numerous and complex,and the methods of fraud are becoming increasingly sophisticated,seriously hindering the healthy development of China's capital market.This article takes SL Corporation's financial fraud as a case study,analyzes the causes of fraud using GONE theory,and explores the means of fraud.Research has found that the main drivers of financial fraud in SL Corporation are:the greed factor of major shareholders,opportunity factors such as equity imbalance and internal control failure,hidden delisting pressure,financing needs,and the need to improve market competitiveness,as well as exposure factors such as accounting firms'audit default and small market penalties.And falsely increase profits by manipulating income and expenses,concealing important disclosure matters,and other means.Finally,suggestions are proposed to prevent financial fraud from the perspectives of listed companies themselves,audit supervision,and market supervision,in order to better maintain the operation of the capital market.

关 键 词：财务造假 GONE理论 造假手段 

分 类 号：F23[经济管理—会计学]