摘要
随着我国资本市场的日益发展,越来越多的公司选择上市筹集资金来维持公司的发展需要。与此同时,一些上市公司为了吸引更多中小股东的资金,抬升股价,违背会计准则的相关规定,进行财务造假。从最近发生的轰动整个资本市场的康美药业财务舞弊案入手,运用舞弊三角理论对此次舞弊案进行分析,指出正中珠江会计师事务所审计失败的原因,并基于防范财务舞弊和审计失败提出相关的对策及建议。
With the development of capital market in China,more and more companies choose to go public to raise funds to maintain their development needs.But at the same time,in order to attract more small and medium-sized shareholders'funds and raise their share prices,listed companies violate the relevant provisions of accounting standards,and practice financial frauds.Based on the recent financial fraud case of Kangmei Pharmaceutical,which caused a sensation in the whole capital market,this paper analyzes the fraud case by using the fraud triangle theory,and points out the reasons for the audit failure of Zhengzhong Zhujiang Accounting Firm.Finally,this paper puts forward relevant countermeasures and suggestions on the prevention of financial fraud and audit failure.
作者
关诗卉
GUAN Shi-hui(School of Accounting,Lanzhou University of Finance and Economics,Lanzhou 730030,China)
出处
《西安航空学院学报》
2020年第2期41-45,64,共6页
Journal of Xi’an Aeronautical Institute
关键词
康美药业
财务舞弊
审计失败
Kangmei Pharmaceutical
financial fraud
audit failure
