摘要
在以信息披露为“生命线”的注册制下,紫晶存储开了一个恶劣的顶风欺诈上市先例,引起广泛关注。这种行为破坏了市场规律,使众多投资者对市场失去信心。紫晶存储以及相关中介机构负有重大责任。因此,对于注册制上市公司财务舞弊行为的识别与治理对策的研究具有重要意义。文章基于CRIME理论,从舞弊行为人(cooks)、舞弊手段(recipes)、舞弊动因(incentives)、监管机制(monitoring)、结果(end result)五个方面系统全面地分析了紫晶存储财务舞弊案,并针对这五个方面提出有关的建议。
Under the registration system that regards information disclosure as the"lifeline",Amethyst Storage has set a bad precedentof fraudulent listing,which has attracted widespread attention.This behavior undermines market rules and causes many investorsto lose confidence in the market.Amethyst storage and related intermediaries bear significant responsibilities.Therefore,the research on the identification and governance strategies of financial fraud in registered listed companies is of great significance.Based on the CRIME theory,the article systematically and comprehensively analyzes the financial fraud case of amethyst storage from five aspects:cooks,recipes,incentives,monitoring,and end result,and proposes relevant suggestions for these five aspects.
作者
李佳欣
Jiaxin Li(East China Jiaotong University,Nanchang,Jiangxi,330013,China)
