杨鹏 上市公司财务造假手段探析——以康得新公司为例.doc

PAGE\*MERGEFORMATIIPAGE\*MERGEFORMATIII摘要如今，伴随着市场经济的高速发展，越来越多的公司相继上市，但是其中各色各样的财务造假也层出不穷。大量公司的财务造假不仅会导致会计信息失真，还会引起更为严重的会计诚信危机，滋生腐败，甚至对于国家的宏观调控和微观决策产生巨大影响。自从2002年底世界上最大的能源交易商安然公司倒闭以来，被称为世界上最为发达和最为成熟的美国资本市场，也卷入了上市公司作假丑闻的漩涡之中。美国的财务造假就好似一颗定时炸弹，引爆了众多投资者心理的不满，由此也引起了全球各界的重视和关注。本文以康得新上市公司为例，通过案例分析了解到上市公司财务造假主要通过虚增利润、关联交易和资产重组等手段，其造假原因主要分为内部和外部两个方面，进一步针对常用手段以及原因提出规避和治理建议。关键词：上市公司；财务造假；规避治理AbstractNowadays,withtherapiddevelopmentofmarketeconomy,thenumberoflistedcompaniesisincreasing,thephenomenonoffinancialfraudofsomelistedcompaniesisbecomingmoreandmoreserious,andtheformsoffinancialfraudaregraduallyshowingdiversityandconcealment.Financialfraudwillleadtoaccountinginformationdistortion,accountingintegritycrisis,tothecountryandthevastnumberofinvestorscausedhugelossesandharm,ontheotherhand,alsolaunchedachallengetotherelevantdepartments.SincethecollapseofEnron,theworld'slargestenergytrader,inlate2002,theworld'smostdevelopedandmaturecapitalmarketsintheUnitedStateshavebeencaughtupinascandalinvolvinglistedcompanies.FinancialFraudintheUnitedStatesislikeatimebomb,triggeredthepsychologicaldissatisfactionofmanyinvestors,whichhasalsoattractedtheattentionoftheglobalcommunity.ThisarticletakesKangdexinlistedcompanyasanexample,throughthecaseanalysis,weunderstandthatthelistedcompany'sfinancialfraudmainlythroughthefalseincreaseinprofits,relatedtransactionsandassetsrestructuring,andothermeans,thecausesoffraudaremainlydividedintointernalandexternaltwoaspects,furtheraimatthecommonmeansaswellasthereasonputsforwardtheevasionandthegovernancesuggestion.Keywords:listedcompanies;financialfraud;circumventionofgovernance.目录HYPERLINK\l_Toc9849_WPSOffice_Level1第一章导论1HYPERLINK\l_Toc30004_WPSOffice_Level21.1选题背景及选