康芝药业财务舞弊案例研究

发布时间：2018-03-17 17:46

本文选题：上市公司　切入点：关联交易　出处：《吉林财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：伴随市场的飞速进步,财务舞弊方式方法也多种多样,对财务报表的舞弊也越来越多,关联方交易舞弊的手段比较难以发现,所以大多数上市公司利用这种手段进行公司的财务舞弊。类似这些案件的发生严重影响了整个资本市场的健康有序的发展,动摇了投资者对公司管理层的信任,从而使国家和社会公众越来越关注高发的财务舞弊案件。财务舞弊主要是想通过粉饰或舞弊后的对外财务报表向投资者们提供错误的财务信息,以这种舞弊方式来引导投资者作出不恰当的判断来满足自己的利益需求,严重损害了资本市场的健康发展。如今,最重要的事情就是如何发现并遏制上市公司财务舞弊事件,保护投资者以及其他利益相关者的利益,稳定资本市场的公平良性的发展。基于此,本文主要以上市公司财务舞弊为大背景,展开分析其利用关联方交易发生财务造假的行为,融合研究中外文献对财务舞弊的贡献,基于此帮助本文研究分析康芝药业财务舞弊案件的始终,通过理论与实际结合的方式进行详细的研究。从各个层面分析康芝药业的财务报表数据,分析其特征和异常,从而发现其中的舞弊行为。最后,根据探讨出的相关结果,从各方面提出建议,例如提高审计人员自身的素质和职业性以提高审计质量,上市公司建立有效的公司治理结构以提高内部防范意识,以及外部监管部门加强自身的管理以遏制舞弊行为的发生,这些都将对上市公司进行财务舞弊的现象起到遏制作用。
[Abstract]:With the rapid progress of the market, the methods of financial fraud are also varied, the fraud of financial statements is more and more, the means of fraud of related party transactions is difficult to find. So most listed companies use this method to commit financial fraud. The occurrence of similar cases has seriously affected the healthy and orderly development of the entire capital market and shaken investors' trust in the management of the company. As a result, the state and the public are increasingly concerned about the high incidence of financial fraud. Financial fraud is mainly intended to provide investors with false financial information through whitewashed or fraudulent external financial statements. Using this kind of fraud to guide investors to make improper judgment to satisfy their own interests and needs has seriously damaged the healthy development of the capital market. Nowadays, the most important thing is how to detect and contain the financial fraud of listed companies. To protect the interests of investors and other stakeholders, to stabilize the fair and benign development of the capital market. Based on this, this paper mainly takes the financial fraud of listed companies as the background, and analyzes its behavior of using related party transactions to produce financial fraud. Based on the study of the contribution of Chinese and foreign literature to financial fraud, this paper studies and analyzes the financial fraud cases in Kangzhi Pharmaceutical Industry. Through the combination of theory and practice to carry out a detailed study. From various levels of analysis of the financial statements of Kangzhi pharmaceutical industry data, analysis of its characteristics and anomalies, thus finding out the fraud. Finally, according to the relevant results discussed, Suggestions are put forward from various aspects, such as improving the quality and professionalism of auditors themselves to improve audit quality, establishing effective corporate governance structure in order to enhance the awareness of internal prevention. And external regulators strengthen their own management to curb the occurrence of fraud, which will play a role in deterring the financial fraud of listed companies.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.72

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