会计造假分析与思考——以绿大地造假案为例 财务管理专业VIP专享VIP免费

目录1引言.............................................................................................................................32绿大地案例解析.........................................................................................................42.1绿大地案例概述..................................................................................................42.2绿大地公司造假手段分析..................................................................................42.2.1虚增收入........................................................................................................42.2.2虚增资产........................................................................................................52.2.3虚增利润........................................................................................................52.2.4玩弄现金流量................................................................................................62.2.5频繁更换事务所............................................................................................63从绿大地分析会计造假的目的.................................................................................73.1为了得到上市资格，筹集资金..........................................................................73.2为了保住上市资格..............................................................................................74从绿大地案分析会计造假的成因.............................................................................74.1从内部探讨成因..................................................................................................74.1.1公司治理结构主体单一................................................................................74.2.2内部控制制度薄弱........................................................................................84.2从外部探讨成因..................................................................................................94.2.1中介机构缺乏职业精神................................................................................94.2.2监管机制不完善、惩罚力度弱..................................................................104.3根本原因............................................................................................................115会计造假的防治对策...............................................................................................125.1有效规划公司治理结构....................................................................................125.2完善内部控制....................................................................................................135.3外部多方面加强会计监督................................................................................135.3.1完善法律法规..............................................................................................135.3.2完善惩戒机制..............................................................................................145.3.3加强中介机构管理......................................................................................155.4建立会计诚信机制............................................................................................16第1页共19页6启示...........................................................................................................................16谢辞.......................