我国资本市场自建立以来也爆发了数十起影Ⅱ向较大的财务报告舞弊案。特别是近几年以来，涉农南纺股份有限公司财务报告舞弊案造假规模越来越大，造假手段也越来越隐蔽。本文首次对涉农南纺股份有限公司财务报告舞弊进行系统研究，对于加强南纺股份有限公司监管、促使南纺股份有限公司完善公司治理，都具有重要的现实意义。
本文运用文献研究的方法对国内外财务舞弊及公司治理相关的研究进行了综述分析，运用理论分析和统计分析的方法对我国涉农南纺股份有限公司的财务舞弊的情况及频发原因进行总体分析，运用案例分析的方法对财务舞弊案的舞弊手段、产生原因进行分析，并对该案的处罚和赔偿经验进行总结，得到有益启示。最后，结合我国国情，针对涉农南纺股份有限公司财务舞弊，创新性的从改革发行制度、加大追责力度、健全公司治理、强化外部监管、探索民事和解等方面，提出了系统性防范对策。
关键词：南纺股份有限公司，财务舞弊，治理对策
Since the establishment of China’s capital market, there have also been dozens of attacks. Especially in recent years, the agricultural Limited by Share Ltd financial reporting fraud NANTEX fraud increasingly large scale fraud means more and more hidden. This paper first to make a systematic study of agricultural Limited by Share Ltd financial reporting fraud NANTEX, to strengthen the supervision of Limited by Share Ltd, South to southern textile spinning Limited by Share Ltd to improve corporate governance, has important practical significance. This paper uses literature research method of domestic and foreign financial fraud and corporate governance related research are reviewed, the methods of theoretical analysis and statistical analysis of our country agriculture NANTEX Limited by Share Ltd financial fraud and the causes of the overall analysis of the causes, with the case analysis of financial fraud by means of fraud and the analysis of the case and the punishment and compensation experience, beneficial enlightenment. Finally, according to the situation of our country, for agricultural Southern textile Limited by Share Ltd financial fraud, innovative from the reform of distribution system, increase accountability efforts, improve corporate governance, strengthen external supervision, explore the civil settlement and other aspects, puts forward comprehensive countermeasures.
Key words: Southern textile Limited by Share Ltd; financial fraud; Countermeasures
目 录
摘 要…………………………………………………………………………………………………………………. II
Abstract………………………………………………………………………………………………………………. III
一、绪论………………………………………………………………………………………………………………… 6
（一）研究背景………………………………………………………………………………………………. 6
（二）研究目的及意义……………………………………………………………………………………. 6
1、研究目的…………………………………………………………………………………………….. 6
2、研究意义…………………………………………………………………………………………….. 7
（三）国内外研究现状……………………………………………………………………………………. 8
1、国外研究现状……………………………………………………………………………………… 8
2、国内研究现状……………………………………………………………………………………… 9
（四）研究的主要内容……………………………………………………………………………………. 9
二、我国上市公司财务舞弊的动因分析………………………………………………………………… 10
（一）我国上市公司会计舞弊的外在压力……………………………………………………… 10
1.融资的压力…………………………………………………………………………………………. 10
2、退市的压力……………………………………………………………………………………….. 11
3、配合股价操纵的压力…………………………………………………………………………. 11
4、大股东操纵或者规避违规行为的压力………………………………………………… 11
5、降低政治成本、提高代理报酬…………………………………………………………… 12
（二）会计舞弊的机会………………………………………………………………………………….. 12
1.股权结构过于集中………………………………………………………………………………. 12
- 公司治理与内部控制脱节………………………………………………………………….. 13
- 监事会监控不力………………………………………………………………………………… 13
三、南纺股份有限公司财务舞弊案分析………………………………………………………………… 13
（一）南纺股份有限公司基本情况………………………………………………………………… 13
（二）南纺股份有限公司主要的财务舞弊手段………………………………………………. 14
1、以虚构采购和销售交易来虚增利润……………………………………………………. 14
2、以在建工程和预付账款名义来虚构资产…………………………………………….. 15
3、伪造银行结算凭证…………………………………………………………………………….. 15
4、虚构利润的计算方法…………………………………………………………………………. 16
（三）南纺股份有限公司财务舞弊产生的原因剖析……………………………………….. 16
1、公司治理缺陷……………………………………………………………………………………. 16
2、外部监管失效……………………………………………………………………………………. 17
3、中介机构不独立导致监督失效…………………………………………………………… 17
4、其它………………………………………………………………………………………………….. 18
（四）南纺股份案处罚及赔偿的启示…………………………………………………………….. 18
1、关于处罚的启示………………………………………………………………………………… 18
2、关于赔偿的启示………………………………………………………………………………… 19
四、南纺股份有限公司财务舞弊的防范对策…………………………………………………………. 19
（一）改革发行制度从而打破利益同盟…………………………………………………………. 19
（二）加大追责力度……………………………………………………………………………………… 20
（三）健全公司内部治理………………………………………………………………………………. 21
（四）强化外部监管……………………………………………………………………………………… 21
（五）探索民事和解……………………………………………………………………………………… 22
结论……………………………………………………………………………………………………………………… 23
致谢……………………………………………………………………………………………………………………… 24
参考文献………………………………………………………………………………………………………………. 25
