摘要
2018年12月28日,医药制造业的龙头康美药业因财务舞弊被证监会立案调查,在此之后其股价一路暴跌,市值也出现大幅缩水。与此同时,证券市场财务造假再次成为社会关注的焦点。本文以康美药业为案例,对公司治理体系进行了研究,从公司治理的视角剖析了其财务造假的根本原因,发现康美药业的公司治理体系存在不同的的问题,并从不同的层面和角度为康美药业提出治理措施,以帮助其实现良性发展。
On December 28,2018,Kangmei Pharmaceutical,a leader in the pharmaceutical manufacturing industry,was investigated by the China Securities Regulatory Commission for financial fraud.Since then,its stock price has plummeted and its market value has also shrunk significantly.At the same time,financial fraud in the securities market has once again become the focus of social attention.Taking Kangmei Pharmaceutical as an example,this paper studies the corporate governance system,and analyzes the root cause of its financial fraud from the perspective of corporate governance.The perspective proposes governance measures for Kangmei Pharmaceutical to help it achieve healthy development.
关键词
康美药业
财务舞弊
公司治理
治理措施
Kangmei Pharmaceutical
financial fraud
corporate governance
measures of governance
