摘 要自我国资本市场开始成立以来，一直在不断的完善与规范，建立了多层次的资本市场体系。近几年来，我国上市公司出现财务造假事件和股市欺诈事件的情况一直在不断的增加，公司账面资金的真实性不断受到质疑，尽管有些公司账面利润很高，但仍无法偿还到期债务，并陷入财政困境，最终导致破产。因此，本文以“康美药业股份有限公司”财务造假案例为切入点，深入分析康美药业财务信息舞弊的动机以及带来的一系列后果，进一步探索我国上市公司造成财务舞弊的成因和手段，并提出控制财务舞弊的相关措施。关键词:康美药业；财务造假；资本市场；上市公司1AbstractSince the establishment of China's capital market, it has been constantly improving and standardizing, and has established a multi-level capital market system. In recent years, there have been increasing cases of financial fraud and stock market fraud in listed companies in China, and the authenticity of the company's book funds has been questioned constantly. Although some companies have high book profits, they are still unable to repay the due debts and fall into financial difficulties, which eventually lead to bankruptcy. Therefore, this thesis takes the financial swindle case of "Kangmei Pharmaceutical Co., Ltd." as a point of departure, income analyzes the motivation and consequences of financial information fraud of Kangmei pharmaceutical, further explores the causes and means of financial fraud caused by Listed Companies in China, and propose relevant means to control financial swindle. Key words:KANGMEI PHARMACEUTICAL CO; Financial fraud; Capital market; Listed company2目 录1 引 言.....................................................11.1 上市公司财务造假的研究背景及意义..........................11.2 研究综述..................................................12 康美药业案例分析...........................................32.1 康美药业简介..............................................32.2 康美药业财务...
