摘要
财务舞弊一直以来都是阻碍资本市场健康发展的重要因素,因财务舞弊而受到惩罚的公司数量也不在少数。康得新发行的股票在业界被誉为“白马股”,但它却通过财务舞弊获取不当利益。其长达数年、舞弊金额达到百亿的行为已经造成了无法挽回的严重危害。本文通过对康得新财务舞弊案例的深入剖析,全面梳理其财务舞弊的手段,结合GONE理论对康得新财务舞弊动因进行归纳和总结,并分析该行为暴露后对公司自身、股市和相关中介机构的影响,并提出了防范建议。
Financial fraud has always been an important factor hindering the healthy development of the capital market, and the number of companies punished for financial fraud is not a small number. Kangdexin’s new-ly issued stock is known as the “white horse stock” in the industry, but it obtained improper bene-fits through financial fraud. Its years-long fraud of billions of dollars has done irreparable damage. In this paper, through the in-depth analysis of the financial fraud cases of Kangdexin, a comprehen-sive review of its means of financial fraud, combined with GONE theory to conclude and summarize the causes of financial fraud of Kangdexin, and analyze the impact of this behavior on the company itself, the stock market and related intermediaries after exposure, and put forward preventive suggestions.
出处
《国际会计前沿》
2023年第2期172-177,共6页
Frontiers of International Accounting
