企业财务造假的手段剖析及防范措施研究--以康美药业为例.docx

PAGE I PAGE I 企业财务造假的手段剖析及防范措施研究 ——以康美药业为例 摘 要 随着我国经济的不断发展，企业竞争激烈、厂商数量不断上升，财务造假问题的发生也随之愈来愈多。近年来，我国上市企业财务信息造假现象屡见不鲜，其目标和动因究竟是什么？一些上市公司为何铤而走险进行违法造假？企业不断刷新的造假手段和无耻“借口”引起了社会各界人士的讨论和思考。本文以康美药业股份有限公司财务造假案为例，阅读大量文献，结合理论和案例，对企业财务造假进行探究。首先在参考学习国内外学者对财务造假的研究成果基础上，从理论上阐述财务造假的理论基础；然后，联系康美药业事件分析财务造假的手段和动因；其三，结合国内外造假事件，从内部控制和外部监督出发，为管理财务舞弊提出可行性的治理建议。康美药业的造假事件是近年来典型的大型财务造假案例，涉及金额巨大，借口众多，在丑行揭露之后一直备受投资者喜爱的康美集团股价一落千丈。希望通过本文研究，政府部门可以加强财务管理力度、企业可以完善自身监管机制、审计部门加强审计力度，投资者提高自身投资知识、理性投资，从而防范企业财务造假，促进财务管理环境的健康发展，推动国家的经济宏观调控。 关键词：财务造假；康美药业；内外部控制；公司治理；对策建议 An analysis of the means of enterprise financial fraud and its countermeasures —— A case study of Kangmei Pharmaceutical Abstract With the continuous development of Chinas economy, the fierce competition among enterprises and the increasing number of manufacturers, the occurrence of financial fraud is also increasing. In recent years, the phenomenon of financial information falsification of listed enterprises in China is common. What is the goal and motivation? Why do some listed companies take the risk of illegal fraud? The means of counterfeiting and shameless excuses that enterprises constantly refresh have aroused the discussion and thinking of people from all walks of life. In this paper, Kangmei Pharmaceutical Co., Ltd. financial fraud as an example, read a lot of literature, combined with theory and cases, to explore financial fraud. First of all, based on the research results of domestic and foreign scholars on financial fraud, the theoretical basis of financial fraud is elaborated in theory; then, the means and motivation of financial fraud are analyzed in connection with the events of Kangmei pharmaceutical industry; third, combining the domestic and foreign fraud events, starting from internal control and external supervision, feasible governance suggestions are put forward for the management of financial fraud. The forgery of Kangmei pharmaceutical industry is a typical case of large-scale financial forgery in recent yea