星星科技公司财务舞弊成因分析  

Analysis of the Causes of Financial Fraud at Xingxing Technology Company

作　　者：占宏龙 Hongong Zhan(East China Jiaotong University,Nanchang,Jiangxi,330013,China)

机构地区：[1]华东交通大学,江西南昌330013

出　　处：《经济管理学刊(中英文版)》2024年第4期108-114,共7页Economic Management Journal

摘　　要：随着我国企业的快速发展,资本市场也在不断发展完善,越来越多的优质上市公司活跃在市场上,市场的竞争也更加激烈。本文对星星科技财务舞弊案件进行研究,主要探讨了财务舞弊的成因、手段、影响以及治理方法。本文主要采用案例分析和文献研究法提供理论支持,揭示了公司治理存在的问题,包括股权结构不合理、董事会独立性差等问题,以及舞弊手段多样且严重,对公司、投资者和市场造成了巨大影响。因此,有效的舞弊治理方法对于促进企业可持续发展和保障经济市场稳定性至关重要,星星科技及类似公司应从中吸取教训,加强财务诚信建设。With the rapid development of China's enterprises,the capital market is also developing and improving,more and more high-quality listed companies are active in the market,and the competition in the market is more intense.This paper studies the financial fraud cases of Xingxing Technology,and mainly discusses the causes,means,effects and governance methods of financial fraud.This paper mainly uses case analysis and literature research to provide theoretical support,and reveals the problems of corporate governance,including the unreasonable shareholding structure,poor independence of the board of directors,and the diversity and seriousness of fraud methods,which have a huge impact on companies,investors and the market.Therefore,effective fraud control methods are essential to promote the sustainable development of enterprises and ensure the stability of the economic market,and Star Technology and similar companies should learn from them and strengthen the construction of financial integrity.

关 键 词：财务舞弊 舞弊成因 舞弊手段 

分 类 号：F27[经济管理—企业管理]