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| 上市公司财务造假的共性分析 摘 要 上市公司财务造假问题是资本市场的沉疴。虽然我国证券法律法规和监管措施在不断调整和完善，但财务造假事件始终层出不穷。据证监会官网不完全统计，截至12月16日，2020年证监会和地方证监局已开出289张行政处罚决定书。 目前学界对于财务造假分析的研究成果大多着眼于两个方向，一是致力于对某一特定案例进行详细分析，二是建立对会计舞弊识别或预测的模型。前者虽能将案例研究透彻但缺乏普遍性，后者则往往注重构造模型、指标和评估样本内/外的预测效果，但对因变量（造假事件）背后的细节缺乏充分关注和挖掘。本文则尝试抽取财务造假公司的共性，使用对比、归纳、理论结合实际的研究手法，选取近十年国内知名上市公司财务造假案例，梳理归纳多样的造假手法和暴露方式，总结财务造假的规律。 本文期冀通过对上市公司财务造假的共性分析，帮助投资者防患于未然，为以后研究者更准确合理的舞弊识别模型提供参考，并为相关政策改革提供新思路、新视角。 关键词：财务造假；共性分析 Domestic listed companies' financial fraud Commonality Abstract The problem of financial fraud of listed companiesis still a serious problem in the capital market. Although Chinese securities laws,regulations and regulatory measures are constantly being adjusted and improved, financial fraud incidents are always emerging. According to incomplete statistics on the official website of the China Securities Regulatory Commission in 2020, as of December 16,the China Securities Regulatory Commission and local securities regulatory bureaus have issued 289 administrative penalty decisions this year. At present, most academic research results on financial fraud analysis focus ontwo directions, one is dedicated to detailed analysis of a specific case,and the other is to establish a model for identifying or predicting accounting fraud. The former can thoroughly study case studies but lacks universality,the latter tends to focus on constructing models but lacks practical application. This article focuses on the use of comparison, induction,theory and actual research methods,selects financial fraud cases of well-known domestic listed companies in the past ten years, combs and summarizes various fraud methods and exposure methods, summarizes the laws of financial fraud, and discusses the reason of fraud. Therefore, this article hopes to analyze the commonality of listed companies’ financial frauds, learn from the past,help investors prevent problems before they occur, provide a reference for future researchers to identify more accurate and reasonable fraud models, and provide new ideas for related policy reforms. Key words: Financial fraud, Commonality analysis 目 录 5一、序言 5二、文献回顾 6三、案例介绍 6（一）绿大地 6（二）紫鑫药业 7（三）万福生科 7（四）皖江物流 7（五）参仙源 7（六）圣莱达 7（七）金亚科技 8（八）康得新 8（九）獐子岛 8（十）瑞幸咖啡 8四、共性分析 8（一）造假动因 11（二）造假手段 15（三）造假影响 16五、总结与启示 17参考文献 |
