光伏产业财务舞弊动因分析——以上海超日太阳能科技股份有限公司为例

The analysis of photovoltaic industrial financial fraud——take Chaori Solar as an example

光伏产业对调整能源结构、推进能源生产和消费方式变革、促进生态文明建设具有重要意义。但是,光伏产业中的企业也会基于自身利益考虑,为获得政策红利、投资者支持,或者管理者自身利益出发操纵利润虚构报表。光伏产业中如晶盛机电、超日太阳等企被爆出了财务舞弊的丑闻。通过对超日太阳所处的环境以及其舞弊的动因的分析,总结出光伏产业中企业的共同点与舞弊的动因与迹象,对防范光伏产业内公司财务舞弊,加强监管提出建议。

Photovoltaic Industry has greatly regulated the energy structure; promote the energy production and the consumption revolution as well as ecological civilization. But from the self-interests of the PI enterprises, they tend to forge fake statements to obtain policy bonuses, investors' support, or for the managers' interests. We analysis the reason of photovoltaic industrial financial fraud, summary the common points, provide the suggestions of supervising photovoltaic industrial.