媒体监督与上市公司会计舞弊以紫鑫药业为例VIP专享

摘 要长久以来会计舞弊一直是国家的无法根除的顽疾，就近年已经发生多起会计舞弊案例如：绿大地事件，紫鑫药业，达尔曼等会计舞弊案例。仅从这几件会计舞弊的影响清晰的感受到会计舞弊对市场经济的阻碍，严重损害投资者的权益，动摇了市场的基石之一：信用。本文主要借由西安达尔曼事件来解释说明会计舞弊现象的前因后果与影响，其次以媒体监督为主来侧重处理方法。本文通过对会计舞弊的背景、现状阐述，针对紫鑫药业会计舞弊实际案例分析，提出解决措施。关键词：会计舞弊，媒体监督，应对策略 ABSTRACTAccounting fraud has long been a chronic problem that cannot be eradicated by the country. There have been many cases of accounting fraud in recent years, such as: Green Earth Incident, Zixin Pharmaceutical, and Dalman et al. Only from the impact of these several accounting frauds, we can clearly feel the obstacles of accounting fraud to the market economy, seriously undermine the interests of investors, and shake one of the cornerstones of the market: credit. This article mainly uses the Xi'an Dalman incident to explain the causes and effects of the accounting fraud phenomenon, and secondly, to focus on the media supervision.This paper elaborates on the background and current status of accounting fraud, and analyzes the actual case of Zixin Pharmaceutical accounting fraud and proposes solutions.Key Words: accounting fraud, media supervision, coping strategies目 录第 1 章绪 论.............................................................................................................11.1 研究背景..............................................................................................................11.2 研究意义..............................................................................................................11.3 研究内容及方法..................................................................................................2第 2 章上市公司会计舞弊...