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案例编号: CPGN-0098
被浏览次数: 816 次
案例名称: 会计的艺术——来自莲花健康应收账款的证据
译名: The Art of Accounting: Controllable Manipulation of Accounts Receivable in Lotus Health
案例作者: 刘锦英,李研,李锦华
作者单位: 河南大学
指导者:
译者:
背景单位名称: 莲花健康产业集团股份有限公司
行业: 食品工业
规模: 大型
案例涉及的职能领域: 财务资产部门
案例语种: 中文
案例长度(页): 14 页
案例类型: 决策型
中文关键词: 应收账款;可控性操控;公司治理
英文关键词: Accounts Receivable; Controllable Manipulation; Corporate Governance
中文摘要: 应收账款在公司资产中占有重要的地位,它无实体存在却具有高度可操控性,对公司的财务状况、现金流量与经营成果都具有重大影响;然而,应收账款的可操控性显著差异于应计利润操控,在本质上属于真实盈余管理。基于此,本案例选取莲花健康产业集团股份有限公司为研究对象,采用对比研究法、历史研究法对2010年至2016年期间应收账款的形成、应收账款与公司各资产之间的转化、应收账款转化时的公司高管层的目的、公司治理特征对抑制应收账款操控进行分析;研究显示,上市公司及其高管层通过应收账款的操控来实现增加市场份额、提高会计利润、关联方利益输送以及规避ST交易规则等经济目的。
英文摘要: Accounts receivable, as a main asset, with the characters of no substance, but highly controllable manipulation in the company's assets, has a significant impact on the company's financial condition, cash flow and operating results. However, the controllable manipulationof accounts receivable is significant differences from accrual profit control, in essence, which is true earnings management. Based on this, Lotus Health Industry Group Co., Ltd. as the research object, the use of methods of comparative research and historical research, accounts receivable from 2010 to 2016, are analyzed by comparingthe transformationbetween accounts receivable and the company's other assets, by detecting the convertible purposes of corporate executives, by describing the impact of corporate governance characteristics on accounts receivable. Our results of research show that listed companies and their executives tend to control the form and numbers of accounts receivable to achieve increased sale market Share, to increase accounting profit, to transfer the benefits to related parties , to avoid the ST trading rules in the stock market.
适用对象: 本科生,硕士生,工商管理硕士(MBA),
编写方式: 采编
案例年代: 2017
案例入库时间: 2018-01
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