目 录
 

摘要 II

Abstract III

引言 1

一、财务造假概念及危害 1

（一）财务造假概念 1

（二）财务造假危害 1

二、延安必康简介及经营状况 2

（一）延安必康公司简介 2

（二）经营状况 2

三、延安必康财务造假案例分析 3

（一）财务指标分析 3

（二）延安必康财务造假的动因分析 5

（三）延安必康财务造假手段 7

（四）延安必康财务造假处罚结果 8

四、上市公司财务造假防范的建议 8

（一）拓宽融资渠道 8

（二）完善公司内部控制和独立董事制度 8

（三）加强对公司财务指标变化的关注 8

（四）提高外部审计质量 9

（五）加强上市公司监督管理 9

结语 9

参考文献 10

致谢 11

 

摘 要：财务造假是指造假行为人违反国家法律、法规、制度的规定，采用各种欺诈手段在会计账务中进行弄虚作假，伪造、变造会计事项，掩盖企业真实的财务状况、经营状况与现金流量情况的行为。面对越来越严重的财务造假现象，研究以及解决财务造假问题需要更深层次的关注，并且财务造假问题的治理和解决，对经济的持续增长和诚信的回归，都具有极为重要的意义。2015年至2018年间，延安必康为掩盖资金占用问题在年报中虚增货币资金36.63亿元。本文通过对延安必康财务造假案件的分析，并结合案例提出财务造假防范建议，目的在于减少财务造假案件发生，使得市场经济健康高速发展。

关键词：延安必康；财务造假；财务分析

Abstract:Financial fraud refers to the fact that the perpetrator of fraud violates the provisions of national laws, regulations, and systems,and uses various fraudulent methods to falsify in accounting, forge or alter accounting matters, and conceal the true financial status, operating status and cash flow of the enterprise the behavior of. Facing the increasingly serious phenomenon of financial fraud,research and solution to the problem of financial fraud require deeper attention, and the governance and resolution of the problem of financial fraud are of extremely important significance to the continued economic growth and the return of integrity. From 2015 to 2018, Yan'an Bikang inflated its monetary funds by 3.663 billion yuan in its annual report to cover up the problem of capital occupation.This article analyzes the financial fraud cases of Yan'an Bikang,and puts forward financial fraud prevention suggestions based onthe case, in order to reduce the occurrence of financial fraud cases, and make the market economy develop healthily and rapidly.

.Key words:Yan'an Bikang;Financial fraud; financial analysis