浅析上市公司收入舞弊的常用手段及其识别

企业营业收入是衡量上市公司财务业绩的关键指标之一,是企业核心盈利能力的标杆,所以在虚假的企业财务报表中,许多上市公司进行收入的舞弊,而且占到比较高的比例.所以在CPA审计中,有效识别上市公司收入舞弊的手段是非常有必要的.     

上市公司财务舞弊及其市场效应

从GONE理论"暴露"因子的角度出发,以2002～2005年间被中国证监会处罚的51家财务舞弊上市公司为例,选取对照样本观察舞弊的短期和长期市场反应。与舞弊行为导致社会资源错配而造成的巨大损失相比,监管部门对舞弊行为、尤其是舞弊责任人的处罚力度不够。发展艰难,诉讼不断,以及股价的持续下跌都很大程度上增加了舞弊公司今后的再融资成本。     

上市公司财务报告舞弊及相关责任分析

对于近年来发生的上市公司财务报告舞弊现象,刑事追责效率有所降低,查处不严惩罚程度不高并未达到不法管理者及高管难以承受的程度,造成无法抑制舞弊案件的再次发生。在没有及时的查处上市公司财务报告的舞弊的情况下,势必会导致财务报告信息的使用者做出错误或不恰当的经济决策,造成财产和精神上的双重损失。因此严格规范出具舞弊财务报告的管理层,治理层及注册会计师的责任,承担法律责任至关重要。文章结合案例对财务报告常见的舞弊现象进行分析,阐述各方面人员相关责任。     

康美药业财务舞弊研究——基于舞弊风险因子理论

<正>一、前言根据黄世忠的研究结果^[1],2010年到2019年之间上市公司的舞弊表现出一些独有的特征。他的结论是，只要成本低于预期收益，舞弊和防范欺诈之间的对抗将会持续下去，形成一种僵局。2020年，随着修订后的《中华人民共和国证券法》(以下简称新证券法)的实施，对上市公司财务舞弊加大了处罚力度，     

企业危机与管理舞弊的相关性研究

文章选取因年报存在管理舞弊而被证监会会处罚的上市公司为研究样本,按照一定的配比原则选取了配比样本,并计算了行业平均水平,对企业和管理舞弊之间的相关关系进行了实证分析。研究结果表明,企业危机与管理舞弊高度相关。此外,主营业务毛利率、总资产收益率等指标能够显著识     

上市公司会计舞弊的原因及对策分析

国内某些知名上市公司的会计舞弊给资本市场造成了极其恶劣的影响，破坏了市场正常运行机制，损害了广大投资人的利益，严重挫伤了我国股民的信心。因此，对我国上市公司会计舞弊的研究具有很强的现实意义。本文通过界定上市公司会计舞弊的内涵，综合分析我国上市公司会计舞弊的现状，深层次挖掘出我国上市公司会计舞弊存在监管不严、公司治理结构不合理等原因，并针对分析提出加大监管力度、完善公司治理结构等方面防范和治理措施，为我国上市公司会计舞弊的监管与治理提供一定的方法和借鉴，维护我国的证券、金融市场以及经济社会稳定、有序发展。     

上市公司舞弊审计中应注意的问题

随着改革开放的逐渐深入和社会主义市场经济的不断发展，上市公司在社会经济发展中起的作用也越来越大，他们带动着中国经济飞速前进。但是，我们有必要对上市公司存在的舞弊问题进行分析和研究，以避免审计失败而带来的审计人员的法律责任、经济损失和职业信誉危机，也能使上市公司健康发展。作为注册会计师，应当注意以下方面的问题：     

上市公司财务造假对商业银行风险管理的启示——基于2011-2020年财务舞弊案件的分析

近年来,上市公司因财务舞弊引发“爆雷”事件频发,各类风险显著上升,部分恶意财务造假和违规信息披露事件不仅使投资者和金融机构蒙受巨大损失,也严重影响金融市场的健康稳定发展。根据中国证监会官网通报显示,2020年新增84件信息披露立案案件,其中财务造假违规处罚高达39件,系统化、规模化、复合化特征愈发明显。本文梳理了近十年来上市公司涉及财务造假的177个典型案例,总结归纳了财务舞弊手段和特征,并对识别上市公司财务舞弊的相关指标进行简要分析,最后从商业银行强化风险管理、探索智能风控模型方面提出对策。     

浅析上市公司财务舞弊行为与对策

财务舞弊行为历来都是阻碍我们公司经济发展的顽疾，财务舞弊不仅会给公司造成严重的经济损失，还会给我们经济的有序发展造成严重损害。为了保证我们市场经济有序发展，降低或杜绝财务舞弊行为给上市公司带来的的损害，我们应该对上市公司财务舞弊行为进行深入地了解，分析财导致务舞弊行为发生的原因，才能有针对性地找出解决措施。     

基于指标临界值的上市公司财务舞弊初步识别

上市公司财务舞弊频发严重阻碍了证券市场的健康发展,一种简单的财务舞弊识别方法有助于帮助证券监管机构和投资者对财务舞弊进行初步的识别。本文根据对样本公司指标数据的分析对比,得出部分指标的临界值,并给出指标的后验准确率,使用者通过将上市公司部分财务指标与指标临界值进行对比,初步判别上市公司是否进行财务舞弊。随着市场经济建设中证券市场所起的作用不断增大,会计信息使用者对公开收到信息质量也有越来越高的需求。上市公司年度报告是信息传递的媒介之一,但出于粉饰公司业绩等原因,企业财务报告舞弊不断发生,监管部门对财务舞弊的治理也不可能短期见效,若会计信息使用者能有效识别财务报告舞弊,则财务报告舞弊对相关利益群体的危害将会大为减小。     

Penetration and Post-infection Development of Meloidogyne Incognita on Tobacco as Treated by Rhizobacteria Pseudomonas Fluorescens Strain P-72-10

The bio-control potential of rhizospere bacteria Pseudomonas fluorescens against plant-parasite nematode had been demonstrated. P. fluorescens had shown the effect to enhance tobacco resistance to root-knot nematode Meloidogyne incognita. Inoculation with P. fluoreseens in tobacco could lead to significant reductions in the number of juveniles that penetrated tobacco root and further life stage development of the juveniles. The number of juveniles penetrated into tobac- co root in treatment with P. fluorescens is significantly different from CK at 2DAI, 6DAI, 8DAI and 10DAI. Significant reduction and delayed development of juveniles that penetrated into tobacco root and treated were observed in treatment at 14DAI, 21DAI, 28DAI and 35DAI. In addition, P. fluoreseens treatment leads to a significant reduction in the number of eggs per egg-mass at 35 DAI. The results show P. fluorescens induced a continuously suppression on root-knot nema- tode M. incognita throughout their entire early infection phase of root penetration, subsequent life stage development and reproduction.     

For Better or for Worse? Local Impacts of the Decentralization of Indonesia’s Forest Sector

This paper quantifies the local impacts of mechanized logging on forest-dependent communities in Indonesia, before and after decentralization. A conceptual framework incorporates financial, social, enforcement, rent-seeking, and environmental impacts. Using data from 60 communities in East Kalimantan, the empirical results suggest that significantly more households received financial and in-kind benefits after decentralization compared to before. Many communities engaged in self-enforcement activities against firms both before and after decentralization. Post-decentralization, a significantly higher proportion of households perceived community forest ownership. There were few significant differences in perceived environmental impacts. Little evidence exists of a post-decentralization trade-off between environmental and financial contractual provisions.     

以资本管理为核心的银行治理综合评价指标研究

商业银行的特殊性体现在风险性、外部性和多重治理目标上,尤其集中体现在风险管理的本质上。风险管理日益成为现代商业银行的主体活动和核心职能,资本管理成为现代商业银行风险管理的核心。在整合EVA和RAROC指标的基础上。文章构建了以资本管理为核心的银行治理的综合评价指标,以求真实反映银行经营的成果,有效衡量风险收益和风险成本的对比关系,从而反映以资本管理为核心的银行风险管理的过程、能力和效率。     

Markteintrittstiming von Telekommunikationsdiensteanbietern

Zusammenfassung Die vorliegende Studie analysiert für 87 Neuprodukteinführungen (NPE) und Auslandsmarkteintritte (AME) von Telekommunikations(TK)-Diensteanbietern in Deutschland, zu denen 42 Schlüsselinformanten in einer schriftlichen Befragung Auskunft gaben, (1) inwieweit deren zeitliche Eintrittspositionierung durch Marktcharakteristika und Unternehmensressourcen erkl?rbar ist sowie (2) inwieweit und gegebenenfalls unter welchen unternehmensexternen und -internen Situationsbedingungen deren Markteintrittstiming mit dem wahrgenommenen Eintrittserfolg assoziiert ist. Ein früher Markteintritt wurde dann realisiert, wenn die Wettbewerbsintensit?t im adressierten Gesch?ft niedrig und das Budget für den Expansionsschritt überdurchschnittlich ausfielen. Zwischen dem Markteintrittstiming und der Beurteilung des Eintrittserfolgs bestand ein nicht monotoner, umgekehrt U-f?rmiger Zusammenhang: Frühe Folger wiesen signifikant bessere Erfolgswerte auf als Pioniere und sp?te Folger, deren Erfolgsniveaus nicht signifikant divergierten. In einer Industrie, die durch starke externe Netzeffekte gepr?gt ist, fallen offenbar die Nachteile eines Markteintritts als Pionier oder sp?ter Folger st?rker ins Gewicht als die Vorteile dieser beiden zeitlichen Eintrittspositionierungen. Unabh?ngig vom Markteintrittstiming wurden NPE/AME von TK-Unternehmen als erfolgreicher eingestuft, wenn sie sich in einen Markt mit stark wachsender Nachfrage und aufeinander abgestimmt (re)agierenden Wettbewerbern mit qualitativ überdurchschnittlichen, abw?rtskompatiblen, erprobbaren und wenig erkl?rungsbedürftigen TK-Diensten engagierten.      

利用膜技术回收利用碱性废水研究进展

回顾了利用膜分离技术处理碱性废水的工艺与综合利用技术所取得的丰硕成果，总结了各种治理方法的特点、适用性及发展方向。     

Taxing Times in Indonesia: The Challenge of Restoring Competitiveness and the Search for Fiscal Space

Indonesia’s economic growth picked up slightly in mid-2016 but remains below the level demanded by government and popular aspirations. Despite a plethora of reforms intended to increase efficiency and productivity, some policies are perverse and longstanding problems of implementation remain. The share of manufacturing has declined, the real exchange rate has appreciated, exports have dwindled, and growth has been trending downwards. The banking sector is stable but inefficient, with wide net interest margins and numerous barriers to competition. Trade protection, particularly in basic food commodities, has created high costs that weigh particularly heavily on the poor. Declining government revenues have placed increasing pressure on the public budget, even as the current administration aims to increase spending on infrastructure and welfare and to enhance productivity. In an effort to increase revenues, the government has announced a tax amnesty program and other measures. In addition, Sri Mulyani Indrawati, the new finance minister, has taken steps to cut non-essential expenditure in order to secure high spending on infrastructure and at the same time keep within the 3% budget deficit limit stipulated by law. Although the overall debt situation is not yet alarming, declining revenues and budget cuts that do not fully reflect this decline are putting pressure on increasing debt levels. The government’s high-profile tax amnesty program was the major policy initiative implemented in the second half of 2016 that aimed to relieve this pressure. Despite widespread criticism of, and scepticism about, the tax amnesty (both within and outside Indonesia), its first phase had a much higher participation rate than most independent accounts expected. Revenues raised so far through the amnesty are less than 60% of the official target, but this is actually a strong result for the short term. The bigger question, however, is whether the amnesty is a key element of a more encompassing strategy to overhaul the system of taxation and tax administration.     

The causes of Japan's ‘lost decade’: The role of household consumption

In this paper, I analyze the causes of the prolonged slowdown of the Japanese economy in the 1990s and find that the stagnation of investment, especially private fixed investment, was the primary culprit. I then investigate the causes of the stagnation of household consumption during the 1990s and find that the stagnation of household disposable income, the decline in household wealth, and increased uncertainty about the future are among the contributing factors. Finally, I consider whether demand side factors or supply side factors were more important as causes of the prolonged slowdown of the Japanese economy in the 1990s and conclude that the former (especially misguided government policies) were probably more important.