山西振东制药股份有限公司财务报表造假及其治理措施摘要很多企业在最近几年的发展过程中，都忽视了本身承受风险的能力和财务能力，没有顺利在IPO上市之后，大部分企业就选择转投或走向破产，其中，因为上市企业也超载运行，导致银行等各类金融机构存在很多死账、坏账，企业出现很多不良资产，并且大量举债，最终只能政府来解决相关问题。所以，研究上市公司财务造假问题，对于相关理论研究与指导实践均有积极作用。首先，本文对财务造假相关理论做了梳理归纳，然后对山西振东制药股份有限公司财务造假进行了介绍，接着对山西振东制药股份有限公司财务造假的案例进行了原因分析，最后结合理论和的情况对我国加强财务造假的治理提出了对策建议。关键词：财务造假；治理；山西振东制药股份有限公司AbstractDevotiontopublicinrecentyears,manyenterprises,regardlessoftheirfinancialabilityandtheabilitytotakerisksAfterIPOfailedmostbankruptcyorswitchto,listedcompaniesarealsoduetotheoverloadsupportofindustrialdevelopment,causingbankaccount,andalargenumberoffinancialinstitutions,suchasnecrosisofnon-performingassetsoftheenterprise,enterprisedebtburden,onlythegovernmenttopay.Therefore,theresearchofthelistedcompanyfinancialfraudproblemshasimportanttheoreticalsignificanceandpracticalsignificance.Atfirst,thispapermadeacomb,thefinancialfraudrelatedtheoryandthentoShanxicooperatespharmaceuticalco.,LTD.,financialfraudareintroduced,andthentoShanxicooperatespharmaceuticalco.,LTD.,thereasonoffinancialfraudcaseanalysis,finallycombiningwiththetheoryandthesituationofourcountrytostrengthenthemanagementoffinancialfraudcountermeasuresandSuggestionsareputforward.Keywords:financialfraud;Management;Shanxicooperatespharmaceuticalco.,LTD目录一、引言....................................................................................................................1二、财务造假相关理论概述....................................................................................2（一）财务造假的概念............................................................................................2（二）财务造假的特征............................................................................................2（三）财务造假的影响............................................................................................4三、山西振东制药股份有限公司财务造假案例分析............................................5（一）山西振东制药股份有限公司企业概况介绍................................................5（二）山西振东制药股份有限公司财务造假的具体内容....................................61.虚增收入....................................................................................................................62.虚减成本....................................................................................................................83.虚增资产....................................................................................................................94.隐瞒关联方交易........................................................................................................10（三）山西振东制药股份有限公司财务造假的原因............................................12四、应对财务造假加强治理的对策建议................................................................12（一）加强会计市场的管理职能............................................................................12（二）加强中小投资者的投资意识........................................................................13（三）加强对财...
