分类号：F275单位代码：11407密级：公开学号：20217579北方民族大学专业学位论文LQ企业财务舞弊的动因及经济后果分析Analysis of the Motivation and Economic Consequences ofFinancial Fraud in LQ Enterprises学位申请人：杜新迪指导教师：王波申请的学位门类：会计硕士专业学位专业名称：会计研究方会计理论与实务所在学院：商学院论文完成日期：2023年12月中国知网https://www.cnki.net摘要随着我国资本市场的发展迅猛，上市公司的数量逐年增长。与此同时，上市公司财务舞弊案件也越发频繁，造假规模屡创新高，严重损害了资本市场的良性发展和广大投资者的利益。在经济快速增长和人民生活水平日益提升的背景下，人民对日化产品的消费需求不断升级，促使我国日化行业的市场规模越来越大。不断有新的品牌涌入日化市场，使得日化行业进入一种高度竞争的状态。近年来，日化行业的财务舞弊及违规事件频出，破坏了资本市场公平竞争的市场环境。LQ企业是一家老牌日化企业，曾被誉为“中国日化第一股”，如今却成为日化行业舞弊规模最大的企业，其舞弊背后的动因值得深入研究.本文选取日化行业LQ企业为研究对象，以“舞弊手段一舞弊动因一舞弊经济后果”为研究脉络。首先，对日化行业的发展现状以及财务舞弊现状进行分析，再对LQ企业财务舞弊事件进行回顾，并且剖析其舞弊手段。其次，采用风险因子理论，从道德品质、动机、舞弊机会、被发现的可能性以及受惩罚的程度五个因子维度，深入挖掘LQ企业舞弊的动因。研究发现，管理层及财会人员道德素质低下，因利益驱使联手实施财务舞弊；LQ企业战略转型失败，经营状况恶化，行业竞争力水平下滑引发舞弊动机；企业治理机构与内部控制制度不完善提供舞弊机会；审计程序不合理、审计人员未保持应有的职业怀疑，降低舞弊被发现的可能性；我国对财务舞弊的处罚力度小，对潜在舞弊企业的震慑力不足。最后，将LQ企业财务舞弊的经济后果分为两个层面进行研究，探究财务舞弊对企业自身以及利益相关者造成的不良影响。本文通过一系列研究，基于舞弊风险因子理论的五个因子维度分别提出了治理建议：(1)强化管理层的思想道德教育，以及加强会计人员职业道德培养。(2)政府引导企业有序竞争，优化竞争环境，以及拓宽融资渠道；企业自身注重提升核心竞争力，从而削弱企业舞弊动机。(3)完善企业治理结构和内部控制制度以减少舞弊机会。(4)审计人员提升专业能力，利用工商信息等手段识别隐性关联方，利用大数据、区块链等技术改进审计方式，以增加舞弊被发现的可能性。(5)监管机构应加大对舞弊企业和相关人员的惩罚力度，以及完善中小投资者的赔偿机制进而增加舞弊关键词：风险因子理论，舞弊动因，经济后果，舞弊治理I中国知网https://www.cnki.netAbstractWith the rapid development of China's capital market,the number of listed companieshas been increasing year by year.At the same time,financial fraud cases of listedcompanies have become increasingly frequent,and the scale of fraud has repeatedlyreached new highs,seriously damaging the healthy development of the capital market andthe interests of small and medium-sized investors.Against the backdrop of rapid economicgrowth and the increasing living standards of the people,the consumer demand for dailychemical products is constantly upgrading,which has led to an increasing market size inChina's daily chemical industry.The continuous influx of new brands into the dailychemical market has led to a highly competitive state in the daily chemical industry.Inrecent years,financial fraud and violations in the daily chemical industry have beenfrequent,disrupting the market environment for fair competition in the capital market.LQEnterprise is a traditional and well-established daily chemical enterprise,once known asthe "first stock in China's daily chemical industry",but now it has become the largest dailychemical enterprise in the daily chemical industry in terms of fraud scale.The reasonsbehind its fraud are worthy of in-depth research.This article selects LQ enterprises in the daily chemical industry as the research object,and takes "fraudulent means,fraudulent motives,and economic consequences of fraud"asthe research context.Firstly,analyze the current development status and financial fraudsituation of the daily chemical industry,and then review the financial fraud events of LQEnterprise,and analyze its fraud methods.Secondly,using the risk factor theory,this studydelves into the motivations behind financial fraud in LQ enterprises from five dimensions:moral quality,motivation,opportunities for fraud,likelihood of detection,and degree ofpunishment.Research has found that the moral quality of management and financialpersonnel is low,and they collaborate to commit financial fraud due to profit driven factors;The strategic transformation of LQ enterprise failed,the business situation deteriorated,and the decline in industry competitiveness led to fraudulent motives;Inadequate internalgovernance structures and control systems in enterprises provide opportunities for fraud;中国知网htps:/www.cnki.net