财务舞弊动因及治理分析——以康美药业为例

The Motivation and Treatment of Financial Fraud--Take the Medicine Industry as an Example

从以往财务舞弊行为调查中能够了解到,高层管理者往往会参与其中,导致故意舞弊行为很难被察觉,为投资者带来巨大经济损失,甚至还会影响到整个资本市场的正常运转。因此,相关部门和企业应提升对财务舞弊问题的治理力度,降低相关问题出现的可能性。本文以康美药业为研究对象,对财务舞弊动因进行总结,论述了财务舞弊问题的防范策略。

In previous surveys of financial fraud,high-level managers are found to be involved in the fraud,resulting in deliberate fraud which is difficult to be perceived and causes great economic losses for investors,and even affects the proper functioning of the whole capital market.Therefore,the relevant departments and firms should improve the governance strength against the problem of financial fraud and reduce the likelihood that the related problems will arise.In this paper,the research object of Kangmei pharmaceutical industry is taken as an example to summarize the drivers of financial fraud and discuss the prevention strategies for the problem of financial fraud.