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| 上市公司财务舞弊手段及其防治措施研究 摘要 新中国成立后，中国的资本市场蓬勃发展。同时，相关监管部门致力于营造一个公平公正的市场环境，我国资本市场的立法也逐渐健全，证券市场的成熟促使了很多上市公司的出现。随之而来的是上市公司财务舞弊事件层出不穷，这些故意造假的行为干扰了市场的秩序，大大降低了投资者的信心，无论是给国家，企业还是个体都带来了无法计量的损失。因此，我们应该不断深入探索上市公司财务舞弊行为，了解舞弊公司背后的阴谋，及早发现，及时止损，这对我国经济的发展具有重要意义。 湖南尔康制药公司作为制药行业中龙头企业，曾入选“漂亮50”的优质白马股，一度收到广大股民的追捧。然而，在这风光的背后，隐藏的竟是上亿元的虚增收入和利润的行为。直至2018年，尔康制药的恶行才被揭露出来。本文将对这一案例进行深入剖析，识别其财务舞弊手段和原因并探究财务舞弊事件发生后对其的深远影响。 湖南尔康制药企业最初是在我国创业板上市。创业板成立至今已有十多年有余，创业板的诞生推动了我国的科技创新产业，扶持了大量初创企业，给我国经济市场注入了很多新鲜血液。但同时这也伴随着高风险，越来越多的上市公司出现财务舞弊的丑闻，已经严重违反法律法规和会计准则。因此，本文由案例公司展开深入剖析创业板上市公司财务舞弊的相似之处。 关键词：上市公司；尔康制药；财务舞弊 Abstract In the past few decades, China's capital market has flourished and achieved unprecedented results. At the same time, the regulatory authorities need to guarantee the fairness and justice of the market. The development of the stock market has prompted the birth of many listed companies. However, there are more and more companies with financial fraud. These deliberate frauds disrupt the order of the market and greatly reduce the confidence of investors. Therefore, we should continuously pay attention to the financial fraud of listed companies. This is of great significance to the development of Chinese economy. Hunan Er-Kang Pharmaceutical Co., Ltd., a leading company in the pharmaceutical industry, was once selected as the "Pretty 50" high-quality white horse stock, and it was very popular among investors. However, it was not until 2018 that Er-Kang Pharmaceutical's evil deeds were exposed. This article will conduct an in-depth analysis of this case to identify the means and causes of financial fraud and explore the far-reaching impact of financial fraud. Hunan Er-Kang Pharmaceutical Company is a listed company on the Growth Enterprise Market. The Growth Enterprise Market has established for over ten years. It has promoted the technological innovation industry and supported a large number of start-ups. But, more and more listed companies have trapped in financial fraud scandals. And some of them have seriously violated laws, regulations and accounting standards. Therefore, this article analyzes the characteristics of financial fraud of listed companies on the Growth Enterprise Market. Key words: the listed company; financial fraud; Hunan Er-Kang Pharmaceutical Company 目 录 摘要1 Abstract2 一、绪论5 1.1研究背景5 1.2研究意义5 1.2.1理论意义5 1.2.2现实意义6 1.3研究方法6 1.4文献综述6 1.4.1财务报表舞弊动因6 1.4.2财务报表舞弊手段7 1.4.3财务报表舞弊防治措施7 1.4.4文献述评8 1.5研究思路和框架8 1.6研究创新点和不足9 二、财务舞弊的理论概述10 2.1 财务舞弊的概念10 2.2 财务舞弊相关理论10 2.2.1 GONE理论10 2.2.2 委托代理理论11 2.2.3 信息不对称理论12 2.3财务舞弊手段分析12 2.3.1 收入舞弊12 2.3.2 减值舞弊12 2.3.3 成本费用舞弊13 三、尔康制药财务报表舞弊案例分析13 3.1 尔康制药公司概况13 3.2 尔康制药财务报表舞弊事件回顾14 3.3尔康财务报表舞弊手段分析14 3.3.1 虚营业收入和利润14 3.3.2 虚增固定资产18 3.3.3 大股东精准套现19 3.4尔康制药财务报表舞弊影响20 3.4.1增利不增收20 3.4.2面临大额诉讼赔偿21 3.5创业板上市公司财务报表舞弊特征22 3.5.1 财务舞弊持续时间长22 3.5.2 惯用虚构往来款项的方式进行财务舞弊22 3.5.3 信息公开不足23 四、财务舞弊动因分析24 4.1 贪婪因子24 4.2 机会因子24 4.2.1内部机会24 4.2.2外部机会25 4.3 需要因子25 4.4 暴露因子26 五、上市公司财务舞弊的防范措施分析26 5.1 从贪婪因素防范财务舞弊26 5.2 从机会因素防范财务舞弊26 5.2.1完善公司治理结构26 5.2.2 加强从业人员的道德和法律教育27 5.3从需要因素防范财务舞弊27 5.3.1建立多元化的业绩考核指标27 5.3.2 提高融资渠道的多样性28 5.4 从暴露因素防范财务舞弊28 5.4.1增大处罚力度28 5.4.2 明确中介机构的问责和连带机制28 六、结论与启示28 参考文献30 致谢32 |
