山西振东制药股份有限公司财务报表造假及其治理措施.pdfVIP

山西振东制药股份有限公司财务报表造假及其治理措施 摘 要 很多企业在最近几年的发展过程中，都忽视了本身承受风险的能力和财务能力，没有顺利在 IPO 上市之后，大部分企业就选择转投或走向破产，其中，因为上市企业也超载运行，导致银行 等各类金融机构存在很多死账、坏账，企业出现很多不良资产，并且大量举债，最终只能政府来 解决相关问题。所以，研究上市公司财务造假问题，对于相关理论研究与指导实践均有积极作 用。首先，本文对财务造假相关理论做了梳理归纳，然后对山西振东制药股份有限公司财务造假 进行了介绍，接着对山西振东制药股份有限公司财务造假的案例进行了原因分析，最后结合理论 和的情况对我国加强财务造假的治理提出了对策建议。 关键词：财务造假；治理；山西振东制药股份有限公司 Abstract Devotion to public in recent years, many enterprises, regardless of their financial ability and the ability to take risks After IPO failed most bankruptcy or switch to, listed companies are also due to the overload support of industrial development, causing bank account, and a large number of financial institutions, such as necrosis of non-performing assets of the enterprise, enterprise debt burden, only the government to pay. Therefore, the research of the listed company financial fraud problems has important theoretical significance and practical significance. At first, this paper made a comb, the financial fraud related theory and then to Shanxi cooperates pharmaceutical co., LTD., financial fraud are introduced, and then to Shanxi cooperates pharmaceutical co., LTD., the reason of financial fraud case analysis, finally combining with the theory and the situation of our country to strengthen the management of financial fraud countermeasures and Suggestions are put forward. Key words: financial fraud;Management;Shanxi cooperates pharmaceutical co., LTD 目 录 一、 引言1 二、 财务造假相关理论概述2 （一）财务造假的概念 2 （二）财务造假的特征 2 （三）财务造假的影响 4 三、 山西振东制药股份有限公司财务造假案例分析 5 （一）山西振东制药股份有限公司企业概况介绍 5 （二）山西振东制药股份有限公司财务造假的具体内容 6 1. 虚增收入6 2. 虚减成本8 3. 虚增资产9 4. 隐瞒关联方交易 10 （三）山西振东制药股份有限公司财务造假的原因 12 四、 应对财务造假加强治理的对策建议 12