能源企业财务舞弊动因及治理策略研究——以“华锐风电”为例

《能源企业财务舞弊动因及治理策略研究——以“华锐风电”为例》由会员上传分享，免费在线阅读，更多相关内容在学术论文-天天文库。

1、AbstractWitllthegrowingshortageofenergyandpeople’Simprovedawarenessofenvironmentalprotection，cleanandsustainablenewenergyindustryhasgainattentionofvariouscountries，newenergyindustryincreasestremendously．However,financialfraudcasesinnewenergyindustryarecontinuouslye

2、mergingunderthefastdevelopmentofnewenergyindustry,suchasSinovel，Tanon，KingsunandCHAORISolar．Thesecasesoffraudwillnotonlybringinvestorshugelosses，makethepublicloseconfidenceincapitalmarketbutalsodisturbtheorderofmarketeconomyandsendshockwaves．Growingfinancialfraudha

3、vecausedthewideattentionofa11socialcircles．Financialfraudismoregeneralandharmfulinthenewindustrywhosestandardsareimperfect。Sinovelisatypicalenterpriseinnewenergyindustryanditsfinancialfraudcaseshavecausedabigshockinmarket．Sinovelisanewcompanybutitsissuepriceontheir

4、firstdayoftradingis90yuan／share，itisarecordofSSE’SIPOin20years．Thenaseriesofnegativenewsbrokeoutandputitinthespotlight，suchasaccountingerrors，stockpricesdroppedandshareholders’claim．InNovember2015，Sinovel’SfinancialfraudcaseisjudgedbyCSRCformally．Basedonthecasestud

5、yofSinovel，thispaperistryingtoanalyzethebackground，motivationandtrickofthisfinancialfraudcase．Sinovel’Supsanddownsmirrorcommonproblemsofnewenergyindustry．Comparedtootherindustry，newenergyindustryisapttocommitfraudbecauseoftheriskofpolicies，technologiesandcapital．It

6、smotivationisspecial．ThispapertreatsSinovelasasampleofthenewenergyenterprises，discussprinciplesthrougheventsandexpandconclusions．Thencombinewithitsproblemsandcharacteristicsofnewenergyindustry,putforwardcountermeasureoffinancialfraudgovemance，inordertoprovideenligh

7、tenmentsofnewenergyindustry’Sfinancialfraudgovemance．Thispaperisdividedintosevenparts：PartI：Introduction．Introducethebackground，significance，methodandinnovationofthissubject．PartII：Literature．Studythedomesticandinternationalfinancialfraudliteraturethenreviewthemfro

8、mmotivation，recognitionandgovernance．PartIII：Conceptandtheory．Introducetheconceptofnewenergyindustryandfinancialfraud．Thenstudythemotivationoffin