上市公司关联方交易舞弊及审计策略——以紫鑫药业为例.docVIP

上市公司关联方交易舞弊及审计策 ——以紫鑫药业为例 摘要 近年来，我国上市公司的规模不断扩大，为我国社会经济的发展做出了巨大 的贡献。关联方交易作为上市公司交易模式的重要组成部分，不仅关系到中小外 部投资者的利益，而且对企业利益相关者的利益有着重要的影响。在上市公司可 持续发展的过程中，关联交易现象已成为上市公司开展业务交易的正常状态。它 可以降低企业的交易成本，不断推动市场经济的发展。但是，上市公司的大部分 利润操纵都是通过关联方交易和业务调整。这种方法在一定程度上损害了中小企 业外部投资者的利益，也给利益相关者带来了损失。所以,要加强上市公司关联 交易的研究,防止财务舞弊的发生，保证企业的公平、正常、有序的发展。本文以 吉林紫鑫药业有限公司为例，梳理了公司关联方交易财务舞弊的主要手段，识别 并分析了其过程，然后针对紫鑫药业公司关联方交易财务舞弊中存在的问题提出 了相应的审计对策。本文旨在规范上市公司关联方交易行为，促进商业交易的公 平。 关键词：紫鑫药业;关联方交易;财务舞弊;审讣策略 PAGE PAGE # Abstract In recent years, the scale of Chinas listed enterprises has been expandmg, which has made great contribution to the development of Chinas social economy. As an important part of the transaction mode of Ested companies, related party transaction not only concerns the interests of small and mednun-sized external investors, but also has a significant impact on the interests of enterprise stakeholders. Listed companies in the process of contmuous development of the phenomena of the affiliated party transactions become the norm m the current listed companies for commercial transactions, it can reduce the transaction cost of enterprise business, constantly promote the development of market economy, however most of the listed company earnings manipulation through related party transactions and the adjustment of enterprise business, this metliod to a certam extent, harm die interests of small and medium-sized enterprise external investor m basic, but also caused the loss to die benefit of its stakeholders. Tlierefbre, tlie research on related party transactions of listed companies should be strengthened to pre^-eiit financial fraud and ensure the fair, normal and orderly development of enterprises. Takmg Jilin Zixin Pharmaceutical Industrial Co., Ltd. Fmancial fraud case as an example, this paper sorts out the mam means of financial fraud of related party transactions of die company, identifies and analyzes die process, and then puts forward correspondmg strategies for problems existing in financial aud o