企业会计舞弊浅析—以康美药业为例摘 要每年我国都有数十家上市公司被暴露出财务舞弊问题而声名狼藉受到社会谴责和法律处罚，而这些公司却也只占了很少一部分，仍然有很多上市公司逃过了处罚。上市公司财务报告舞弊问题已经严重阻碍了我国市场规范化运作，打破了制度透明性，成为一个备受关注的社会问题。因此探讨上市公司财务报告舞弊并提出防治对策对于配置经济资源、规范市场运行和市场经济稳定健康发展具有十分重要的意义。以康美药业为例,经调查康美药业财务报告存在重大虚假：使用虚假银行单据虚增存款，通过伪造业务凭证进行收入造假，部分资金转入关联方账户买卖本公司股票。关键词：财务舞弊；舞弊分析防治；康美药业An analysis of accounting fraud-- Taking Kangmei Pharmaceutical as a CaseAbstractEvery year,dozens of listed companies in China are exposed to financial fraud and punished,but these companies are only the tip of the iceberg,and many listed companies still evaded the punishment.The financial report fraud of listed companies has seriously hindered the standardlization and transpanrency of China’s market and has become a social problem of great concern.Therefore,it is a great significance for the allocation of economic resources, the standardization of market operation and the stable and healthy development of market economy to explore the financial report fraud of listed companies and put forward countermeasures. Taking Kangmei pharmaceutical as an example, through investigation, Kangmei pharmaceutical's financial report is found to be significantly false: false bank documents are used to increase deposits, false business vouchers are used to falsify income, and some funds are transferred to related party accounts to buy and sell shares of the company.Keywords: Financial fraud; fraud analysis and prevention; Kangmei pharmaceutical1目 录一、绪论....................................................................1（一）研究背景............
