台灣科技業公司財務弊案分析與實證研究

Abstract

隨著國內相繼發生博達、訊碟、皇統、陞技等財務弊案，讓投資大眾對於防止舞弊相關內部控制制度及公司治理法規所能帶來的功能感到懷疑，以及其是否可提高公司治理的績效，亦或降低管理當局進行舞弊的可能性。此外，在2010年科技業市值已佔台灣股市54.93%，儼然成為台灣股市最重要的命脈。據此，若可以整理分析近幾年來科技業舞弊公司相關資料，並針對結果予以探討，將會是一個重要的研究議題。因此本研究希能藉由美國舞弊稽核師協會之案例分析架構，來解析台灣財務報表舞弊之個案，並以台灣科技業舞弊案例進行實證研究。分析彙整台灣十七個科技業公司財務弊案之特性，提供給相關人士作為參考。 本研究結果發現台灣科技業公司財務弊案有下列傾向：(1) 台灣科技業公司以財務報表舞弊為主；(2) 不實財務報表舞弊類型以虛假收入為主；(3) 造成不實表達之操縱手法，以虛假銷貨最多，循環交易次之；(4) 不實表達涉及年數最多公司為2年，基本上為2個年度以上，但最長不超過5年。此外，科技業公司與會計人員及監理人員容易出現資訊不對稱性，提供科技業公司舞弊之空間，並採用下列項目進行舞弊：(1) 對人頭公司名稱不熟悉；(2) 對產業不了解；(3) 對產品生命週期或產業週期不清楚；(4) 假借國外大廠名義造假；(5) 利用政府對科技業出口優惠政策詐取退稅。

In recent years, there are several corporate fraud cases happened. These cases make investors query the function of related internal control principles and corporate government regulations and wonder the possibility of eliminating corporate frauds. Besides, the market value of technology enterprises occupied more than half of the market value of Taiwan IPO enterprises. Therefore, it is a critical research to analyze the corporate fraud cases of technology enterprises. This study analyzes 17 corporate fraud cases of Taiwan technology enterprises based on ACFE researchs. Finally, this research provides an analysis for those who are concerned with this issue. This study finds the tendencies of corporate fraud cases of Taiwan technology enterprises: 1) The majority of frauds following is Fraudulent financial reporting.；2) The type of fraudulent statements which occur most frequent is fictitious revenue.；3) Fictitious sales is the most frequent manipulative scheme and round-trip next.；4) For the fraud period, the majority are of two years with the shortest of two year and the longest of five years. Moreover, this study also finds there is indeed some information asymmetry in corporate fraud cases of Taiwan technology enterprises. These items are 1) Not familiar with the company name on the poll.；2) Not understanding the industries.；3) Not realizing the life cycle of products or the industry.；4) Under the guise of fraud on behalf of foreign manufacturers.；5) using the government export policy that favors the technology industry.