资本市场具有提供融资渠道与投资机会、促进企业治理和提高企业透明度等作用,然而上市公司财务舞弊案件屡屡发生,不仅有碍上市公司自身的治理与发展,而且损害了资本市场的有序运行。2022年专网通信业务骗局掀起了轩然大波,凯乐科技因其...资本市场具有提供融资渠道与投资机会、促进企业治理和提高企业透明度等作用,然而上市公司财务舞弊案件屡屡发生,不仅有碍上市公司自身的治理与发展,而且损害了资本市场的有序运行。2022年专网通信业务骗局掀起了轩然大波,凯乐科技因其参与其中并虚构交易成为了2023年中国A股市场上第一家退市公司。本文选取凯乐科技作为案例研究对象,从GONE理论的四因子出发,探讨其财务舞弊的过程与动因,以期为新形势下上市公司财务舞弊的治理提供思路与借鉴。The capital market plays a role in providing financing channels and investment opportunities, promoting corporate governance, and improving corporate transparency. However, the frequent occurrence of financial fraud cases by listed companies not only hinders their own governance and development, but also damages the orderly operation of the capital market. In 2022, the fraud of private network communication business caused a huge uproar, and Kaile company became the first delisted company in the Chinese A-share market in 2023 due to its involvement and fabricated transactions. This article selects Kaile company as the case study object, starting from the four factors of GONE theory, to explore the process and motives of its financial fraud, in order to provide ideas and references for the governance of financial fraud in listed companies under the new situation.展开更多
文摘资本市场具有提供融资渠道与投资机会、促进企业治理和提高企业透明度等作用,然而上市公司财务舞弊案件屡屡发生,不仅有碍上市公司自身的治理与发展,而且损害了资本市场的有序运行。2022年专网通信业务骗局掀起了轩然大波,凯乐科技因其参与其中并虚构交易成为了2023年中国A股市场上第一家退市公司。本文选取凯乐科技作为案例研究对象,从GONE理论的四因子出发,探讨其财务舞弊的过程与动因,以期为新形势下上市公司财务舞弊的治理提供思路与借鉴。The capital market plays a role in providing financing channels and investment opportunities, promoting corporate governance, and improving corporate transparency. However, the frequent occurrence of financial fraud cases by listed companies not only hinders their own governance and development, but also damages the orderly operation of the capital market. In 2022, the fraud of private network communication business caused a huge uproar, and Kaile company became the first delisted company in the Chinese A-share market in 2023 due to its involvement and fabricated transactions. This article selects Kaile company as the case study object, starting from the four factors of GONE theory, to explore the process and motives of its financial fraud, in order to provide ideas and references for the governance of financial fraud in listed companies under the new situation.
