上市公司会计诚信问题探析—以康美药业为例.docxVIP

摘 要 众所周知，企业会计诚信问题仍然是会计界的一大难题，但是企业的发展也是离不开会计诚信的建设的，特别是在上市公司中，会计诚信已经成为必不可少的重要内容，因此，对企业会计诚信问题的研讨就显得尤为紧急。本文是在康美药业会计诚信现状的根源上，对该企业会计诚信缺失的相干内容进行阐明，找出康美药业会计诚信缺失的问题，并针对这些现存的会计诚信问题，提出对应且有利的解决措施，并能起到对现有企业的会计诚信问题一定的警示作用。本文的最终出发点，是用康美药业的诚信缺失案例，来侧面反映出当今国内一些上市公司的会计诚信还存在的问题，并对这些问题作出一定的思考，最终的目的是能帮助减少企业会计诚信缺失问题的发生，为会计界的持续健康发展提供一点力量。 关键词：康美药业 会计造假 诚信缺失 职业道德 Abstract As we all know, the problem of corporate accounting integrity is still a major problem in the accounting world, but the development of an enterprise is also inseparable from the construction of accounting integrity. Especially in listed companies, accounting integrity has become an indispensable and important content. Therefore, The discussion of corporate accounting integrity issues is particularly urgent. This article is based on the roots of the status of Kangmei Pharmaceuticals accounting integrity. It clarifies the relevant contents of the lack of accounting integrity of the enterprise, finds out the problems of Kangmei Pharmaceuticals lack of accounting integrity, and proposes corresponding and favorable solutions to these existing accounting integrity issues Solution measures, and can play a certain role in the warning of existing enterprises accounting integrity problems. The final starting point of this article is to use the case of Kangmei Pharmaceuticals lack of integrity to reflect the problems that still exist in the accounting integrity of some listed companies in the country, and to make some reflections on these issues. The ultimate purpose is to help reduce corporate accounting. The occurrence of the problem of lack of integrity provides a little force for the sustainable and healthy development of the accounting profession. Keywords: Kangmei pharmaceutical industry Accounting fraud Lack of credibility professional ethics 目 录 TOC \o 1-3 \h \z \u 一、引言 1 二、康美药业的财务造假案 1 （一）康美药业公司概况 1 （二）康美药业的财务造假事件回顾 2 三、康美药业会计诚信的现状 3 （一）康美药业的会计造假手段 3 （二）康美药业的财务现状与同行业的对比分析 7 （三）康美药业会计诚信缺失的危害