摘要：财务造假一直是会计学界研究领域的重点课题，同样也是世界各国政府着力解决的重大问题，企业为了追求价值最大化和公司发展而财务造假，对我国经济造成了恶劣的影响，也严重影响国家经济的稳健运行和国家税收工作的开展，同时损害了投资者和广大群众的利益。本文主要以步森股份为例，通过选取一个近期我国上市公司财务造假的案例进行具体研究，从财务造假的目的、手段以及财务造假的影响进行分析，侧重研究对财务造假的影响。本文将对相关理论进行阐述，然后通过对案例进行分析，对浙江步森股份有限公司财务造假案例从财务报表分析视角阐述造假行为的识别及造假手段运用，站在多元分析角度，从市场、企业公司内部以及监管机构三方面提出财务造假的治理对策，从而阐述财务造假的影响，提出治理上市公司财务报表造假行为的建议。63493

毕业论文关键词： 步森股份；财务造假；治理对策

Research on the Fraud of Financial Statements --Take Busen shares as an example

Abstract: Financial fraud has always been a key issue in the field of accounting research. It is also a major problem that governments around the world have to solve. Enterprises have made bad influence on China's economy in order to pursue value maximization and corporate development, and have also seriously affected the national economy The sound operation and the national tax work carried out, while undermining the interests of investors and the broad masses of the people. This paper mainly analyzes the financial fraud from the listed companies in China by selecting a recent case of financial fraud in listed companies, and analyzes the impact of financial fraud and the impact of financial fraud, focusing on the impact of financial fraud. This paper will elaborate the relevant theory, and then through the analysis of the case, Zhejiang Bu Sen Co., Ltd. financial fraud case from the perspective of financial statements to explain the fraud and the use of fraud means, standing on the perspective of multiple analysis, from the market, The internal management of the company and the three aspects of the regulatory measures to provide financial fraud, so as to elaborate the impact of financial fraud, the proposed financial statements of listed companies to counterfeit behavior recommendations.

Key Words: Busen shares ; financial fraud；governance measures

绪论 1

一、财务造假研究背景及现状 2

（一）财务造假研究背景及意义 2

（二）财务造假研究现状 2

（三）问题的提出、研究框架及创新之处 3

二、财务造假相关概念 4

三、“步森股份”案例分析 5

（一）“步森股份”简介 5

（二）“步森股份”财务造假动机 5

1、从财务状况分析动机 5

2、从盈利能力分析动机 6

（三）“步森股份”财务造假手段 7

1、虚增资产致货币资金异常 8

2、虚增营业收入致盈利能力异常 9

（四）“步森股份”财务造假的影响 10

1、对公司主营业务和股东的影响 10

2、对A股市场农业股的影响