財務報表舞弊手段與防範措施—以光洋應用材料科技股份有限公司為例

The Means of the Financial Statement Fraud and Precautions Measures: The Solar Applied Materials Technology Corporation as an Example

王又婷(YU-TING WANG)

指導教授 ： 高儷華

中原大學/商學院/會計研究所/碩士(2021年)

https://doi.org/10.6840/cycu202100491

摘要

上市(櫃)公司的財務報表是投資者分析決策的重要依據，倘若有公司管理階層對財務報表進行虛飾，影響報表之可靠性和準確性，進而引爆財務報告舞弊信息，造成我國於證券市場上市(櫃)公司財務報告舞弊問題。
本研究探討對我國上市(櫃)公司財務報表舞弊的動因、手段陷阱及防範措施的分析，如何強化公司治理結構，其對舞弊行為的防禦能力，及管理舞弊以組織面、財務面、經營面三個層面作為防範，旨在於防止投資者被財報窗飾造成誤導，有益於投資者分析報表時，容易察覺財務警訊，能獲得財報之真實性，判斷正確投資決策。

關鍵字

舞弊 ； 財務報表 ； 財務警訊 ； 公司治理

並列摘要

The financial statements of list (counter) companies are an important basis for investors to analyzed and make decisions. If the company’s management has window dressing of financial Statements, it will affect it. The reliability and accuracy of the financial statements in turn detonated the fraud information of financial reports, resulting in the continuous emergence of corporate financial report fraud problems in my country’s securities market.
This research explores the analysis of the motivations, traps and preventive measures of fraud in the financial statements of list (counter) companies in my country, how to strengthen the corporate governance structure, its defense against fraud, and the management of fraud to organize, financial, and operational aspects. The three levels are taken as precautions to prevent investors from being misled by financial report window decorations. It is helpful for investors to easily detect financial warnings when analyzing statements, obtain the authenticity of financial reports, and judge correct investment decisions.

並列關鍵字

fraud ； financial Statements ； flag alert ； corporate governance

參考文獻

一、中文部份

1.葉清江、齊德彰、林欣瑾，2008，企業財務報表舞弊偵測之研究，頁15-17。

2.金旻姍，2015，證券暨期貨月刊 第三十三卷第六期，頁13-19。

3.羅贊與，2001，上市公司重大舞弊案例解析及偵測之探討，頁51-54。

4.陳惠玲，2006，貨幣觀測信用評等-財報舞弊手法彙整及無效營收之推估，頁111-115。