摘要
近年来,随着信息透明度的提高以及资本市场的完善,在包括媒体等各种力量的监督下,财务舞弊频频被曝出。从"康美药业""康得新""藏格控股"到"瑞幸咖啡",有的曾经是资本市场的白马股,如今却被"披星戴帽"甚至面临被强制退市。财务造假的行为不仅会侵害到相关者的利益,还有损于资本市场声誉。因此,深入研究公司财务舞弊的动因具有现实意义。文章基于GONE理论深入剖析K公司财务舞弊的动因,并提出针对公司造假的对策。
In the last years,with the improvement of information transparency and the perfection of capital market,financial fraud has been frequently exposed under the supervision of media and other forces.From Kangmei Pharmaceutical,Kangdexin,Zange Holding to Luckin Coffee,some were once white horse unit however now being“put on a cap”or even facing withdraw from the market.Financial fraud will not only harm the interests of stakeholders,but also damage the reputation of capital market.Therefore,it is of practical significance to study the motivation of corporate financial fraud deeply.Based on the GONE theory,this paper makes an in-depth analysis of the motivation of K's financial fraud and proposes corresponding countermeasures.
作者
刘丽萍
赵任昊
Liu Liping;Zhao Renhao(School of Accounting,Shanxi University of Finance and Economics,Taiyuan,Shanxi,030006;School of Economics and Management,Shanxi University,Taiyuan,Shanxi,030006)
出处
《市场周刊》
2020年第10期95-97,共3页
Market Weekly