民营上市公司会计信息披露违规行为与审计失败问题--以瑞华会计师事务所审计康得新、辅仁药业为例

Analysis on the Violation of Accounting Information Disclosure andAudit Failure of Private Listed Companies--A Case Study Of Ruihua’s Audit to Kangdexin and Furenyaoye

近年来,民营上市公司会计信息披露违规行为时有发生,给投资者及相关利益者带来了严重的损失,而作为资本市场“看门人”的会计师事务所等中介机构却“形同虚设”。以瑞华会计师事务所审计康得新、辅仁药业为例,分析民营上市公司会计信息披露违规行为特征,并对其审计失败原因进行分析,从事前预防、事中控制、事后治理三个方面为优化资本市场法治环境,促进民营上市公司健康可持续发展提供对策建议。

In recent years,there have been frequent violations of accounting information disclosure by private listed companies,causing serious losses to investors and related stakeholders.But as the“gatekeeper”of the capital market,accounting firms and other intermediary institutions perform practically no function.This article takes Ruihua Certified Public Accountants to audit Kangdexin and Furen Pharmaceutical as examples,analyzes the characteristics of private listed companies’accounting information disclosure violations,and analyzes the reasons for their audit failures.Finally,three aspects of pre-prevention,control during the event,and governance after the event are provided to optimize the legal environment of the capital market and promote the healthy and sustainable development of private listed companies.