企业财务舞弊原因及其影响的研究以康美药业为例.docxVIP

内容摘要

自改革开放以来，随着我国经济的快速发展，资本市场云集，财务舞弊问题也随之而来，甚至愈演愈烈。由于市场监管存在缺陷，2018年揭露的康美药业财务舞弊案例达到了历年来财务造假金额巨大的顶峰。这影响了广大民众对上市公司的信任，投资者投资意愿降低，对资本市场来说是一个巨大的冲击。为抑制财务舞弊案例的出现，改善好资本市场的环境，使投资者和民众重拾信心，给予其他企业启示。本文将详细的介绍财务舞弊相关理论以及危害，对曾经的“绩优股”康美药业财务舞弊进行分析研究，着重把握其出现问题的原因，提供解决措施与建议，并由此引申到其他企业，给其他企业的发展提供借鉴和参考。

关键词：财务舞弊；原因；企业发展；康美药业

Abstract

Sincethereformandopeningup,withtherapiddevelopmentofChinaseconomy,capitalmarketsgather,financialfraudhasfollowed,andevenintensified.Duetothedefectsofmarketsupervision,thefinancialfraudcasesofKangmeiPharmaceuticalrevealedin2018reachedthepeakofhugeamountoffinancialfraudovertheyears.Thishasaffectedthepublicstrustinlistedcompaniesandreducedinvestorswillingnesstoinvest,whichisahugeimpactonthecapitalmarket.Inordertosuppresstheemergenceoffinancialfraudcases,improvetheenvironmentofthecapitalmarket,sothatinvestorsandthepublicregainconfidence,togiveinspirationtootherenterprises.Inthispaper,thedetailedintroductionoffinancialfraudrelatedtheoryandharm,oncethebluechipKangmeipharmaceuticalfinancialfraudanalysisandresearch,focusongraspingthecauseofitsproblems,providesolutionsandsuggestions,andfromthistootherenterprises,toprovidereferenceandreferenceforthedevelopmentofotherenterprises.

Keywords:financialfraud;Thereason;Enterprisedevelopment;KangMeipharmaceuticalco.

目录

一、绪论·············································1

(一) 选题背景及意义··································1

(二) 文献综述········································1

(三) 研究内容及方法··································2

二、财务舞弊的概念及相关理论·························2

(一)财务舞弊的概念···································2

(二) 财务舞弊的方式及特点 ···························3

(三)财务舞弊的相关理论·······························4

三、康美药业财务舞弊案例分析·························5

(一) 康美药业概况····································5

(二) 康美药业财务舞弊现象····························6

(三) 康美药业财务舞弊的方式························