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近年来，许多企业一味追求上市，不考虑自身财务能力以及承受风险的能力在IPO上市未通过后多数破产或者转投，其中上市公司也由于产业发展超负荷支撑，造成银行等金融机构大量的坏死账以及企业不良资产的产生，企业负债繁重，最后只有政府出面买单。因此，研究上市公司财务造假问题具有重要的理论意义和现实意义。本文首先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）加强对财务造假行为的惩处力度..............................
