摘要
为了保障资本市场的良好运行,健全财务舞弊监督和治理体系迫在眉睫。本文选取湖南尔康制药股份有限公司财务舞弊事件作为分析案例,运用财务舞弊GONE理论分析了其实施舞弊的内部动机和企业外部环境。结果表明,其内部控制的缺陷以及管理者贪婪的心理为财务舞弊创造了动机,而企业内外部监督不力、会计师事务所和被审计单位同流合污、证监会的监督不及时以及舞弊识别程序不完善为尔康制药财务造假创造了环境。期待通过本文的研究,对防治上市公司舞弊行为提供能提供一些借鉴。
In order to ensure the good operation of the capital market,it is urgent to improve the financial fraud supervision and management system.In this paper,Hunan Erkang Pharmaceutical Co.,Ltd.financial fraud was taken as a case to analyze the internal motivation of fraud and enterprise external environment using the financial fraud GONE theory.The results show that the defects of its internal control and the greedy psychology of the managers create the motivation for financial fraud,while the weak internal and external supervision of the enterprise,corruption of accounting firms and audited units,untimely supervision of the CSRC,and the imperfect fraud identification procedure create an environment for Erkang pharmaceutical financial fraud.It is expected that the study of this paper can provide some reference for the prevention and treatment of fraud in listed companies.
作者
葛小湛
Xiaozhan Ge(Zhejiang Science and Technology University,Hangzhou,Zhejiang,310018,China)
关键词
财务舞弊
内部控制
资本市场
上市公司
信息披露
Financial Fraud
Internal Control
Capital Markets
Listed Company
Disclosure of Information
