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案例编号: FAM-0092
被浏览次数: 13329 次
案例名称: 绿大地会计信息造假事件透视
译名: Analysis on Accounting Information Fraud of Green-land
案例作者: 刘婷
作者单位: 北京工商大学商学院MBA中心
指导者:
译者:
背景单位名称: 云南绿大地生物科技股份有限公司
行业: 农林牧副渔业
规模: 大型
案例涉及的职能领域: 财务管理部门
案例语种: 中文
案例长度(页): 9 页
案例类型: 描述型
中文关键词: 绿大地;财务造假;会计信息质量;财务报表分析;投资者保护
英文关键词: Green-land; Financial Fraud; Quality of Accounting Information; Financial Statement Analysis; Investor Protection
中文摘要: 绿大地(002200)是国内绿化苗木行业首家上市公司,曾经获誉无数。然而,2008年10月至今,绿大地两换财务总监、三换会计师事务所;2009年度业绩预告和快报五度反复,2009年年报和2010年第一季度报告分别被补充更正,2011年年报又对业绩预报进行了大幅向下修正;2010年年报和2011年年报分别收到了保留意见审计报告和无法表示意见的审计报告。2010年3月17日,绿大地因严重违规披露被证监会立案调查,高管被捕。2011年5月4日,绿大地被带帽“*ST”。绿大地利用生物资产估值的难以取证的特性在上市之前就涉嫌财务造假,值得深入研究。本案例旨在使学生对会计信息质量特征的内涵及其对保护投资者合法权益的重要性有更深层次的认识,提高学生剖析财务报表的能力。
英文摘要: Green-land (002200) is the first listed company in the industry of landscaping seeding of China, which has won numerous reputations. However, since October 2008, Green-land has turned over CFO twice, and accounting firms for three times. Annual Report Prediction and Flash Report of Green-land for 2009 have been updated for five times, and Annual Report for 2009 and Quarterly Report for 2010 have been revised. And again, Annual Report Prediction for 2011 has been modified down sharply. Thus, Annual Reports for 2010 and 2011 receive audit reports, of which one with unqualified opinion and another with disclaimer opinion. Due to serious violations of accounting information disclosure, Green-land is initiated an investigation by the CSRC on March 17, 2010, while the CEO and CFO are arrested. On May 4, 2011, Green-land is capped with “*ST”. With the characteristic of biological assets that is hard to valuate or checked, Green-land is suspected to make financial fraud before the listing, which is worth further study. On one hand, this case is designed to teach on the characteristics of accounting information quality and its significance for protecting legitimate interests of investors in depth. On another hand, it aims to improve students’ abilities of financial statement analysis.
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: 2010
案例入库时间: 2011-12
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