会计学-试论会计造假的防范与治理——以康美药业为例-论文.doc

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OnthePreventionandControlofAccountingFraud--AcasestudyofKangmeiPharmaceuticalCo.,Ltd.

Abstract:underthesituationofrapideconomicdevelopmentinChina,largeandsmallenterpriseshavesprunguprapidly,whichhavemadegreatcontributionstothedevelopmentofournationaleconomy.

However,inrecentyears,thephenomenonoffinancialfraudoflistedcompaniesinsocietyhasoccurredfromtimetotime,andtheproblemoffraudofKangdexin,KangmeiPharmaceuticalandPurenPharmaceutical,whichhasbeenexposedbyCCTV,isevenmoreastonishing.Theyaresuspectedofmakinghugeprofitsbymeansoffinancialfraud,theamountofwhichisashighas10billionyuan.

ThispaperselectsKangmeiPharmaceuticalastheresearchobjectofaccountingfraud.

Thehugeinteresttemptationdriveandtheincreasinglyseriousproblemofintegrityarethebasicrootcausesofallkindsoffraudulentbehaviorinthesociety.

Intodayssociety,therearebasicallyallkindsofproblemsamongthestaffintheaccountingindustry,suchasweaklegalconcept,lowprofessionalquality,lackofindependence,lowlevelofprofessionalethicsandsoon.Undersuchapremise,thereisstillaseriouslackofsupervisionintheaccountingindustry,andthesefactorswilleventuallyaffecttheaccountingbehaviorofenterprises.

Firstofall,thispaperleadstotheproblemofaccountingfraudinthesocietythroughtheexampleofaccountingfraudinKangmeiPharmaceuticalCo.,Ltd.

ThenitanalyzeswhyKangmeiPharmaceuticalIndustrymadeseriousmistakesinaccountingsupervision,thedirectconsequences,aswellastheimpactonthesocialeconomy.

Finally,drawlessonsfromtheincidentofKangmeiPharmaceuticalIndustry,findoutthewaystopreventsuchincidentsandthestrategiestoputanendtoaccountingfraud.

Keywords:accountingfraud,fraud,accountingsupervision,KangmeiPharmaceuticalCo.,Ltd.

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TOC\o1-3\h\z\u第1章绪论 1