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| 基于舞弊风险因子理论的上市公司财务舞弊治理研究——以尔康制药为例
摘要：随着证券市场的不断发展，上市公司财务舞弊的问题已成为世界各国普遍关注的问题。近年来，众多国际知名上市公司卷入其中，不断刷新财务舞弊记录，我国上市公司财务舞弊事件也是层出不穷，愈演愈烈，备受社会公众、投资者、会计界、学术界和监管层的特别关注。这些行为不仅损害了广大投资者的利益，而且制约了我国资本主义市场经济的向前发展，正因如此,上市公司财务舞弊治理成为会计学乃至公司治理的研究的重要课题之一。首先本文介绍了舞弊风险因子理论的相关概念，其次运用案例分析法，选取尔康制药财务舞弊事件进行分析，深入分析了引起财务舞弊的相关因素，提出了一系列解决方案，为避免财务舞弊事件发生提出了自己的建议。
关键词：财务舞弊；舞弊风险因子；尔康制药
Based on the theory of fraud risk factor,the study of financial fraud governance of listed companies--take Erkang Pharmaceutical as an example
Abstract: With the continuous development of the securities market,the problem of accounting fraud of listed companies has become a common concern in all countries of the world. In recent years, the world's telecommunications, Lucent, Pacific Gas and Electric,Global Airlines and other well-known listed companies have been involved in the continuous refresh of fraud records, so that the world's capital markets are shrouded in the shadow of financial reporting fraud. And China's listed companies financial reporting fraud incidents are also occurring endlessly,so far, financial reporting fraud incidents not only did not reduce,the anti-increasing intensity, by the public, investors, accounting, academia and regulatory level of special attention. Nowadays, the financial fraud of listed companies, which means change,not only harms the vital interests of the investors, but also restricts the development of china's capitalist market economy. Because of this, the financial fraud management of listed companies has become oneof the important subjects in the study of accounting and even corporate governance.
Keywords: Financial fraud; fraud risk factor; Ercon Pharmaceuticals
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