康美药业为例 Analysising about financial fraud of listed companies and preventive measures -- taking kangmei pharmaceutical as an example内容摘要上市公司在我国资本市场占主导地位，所以上市公司的变动直接影响证券市场的发展。一些上市公司为了提升自身的价值、牟取个人的利益，使得能够在证券市场中获得利益，往往会使用财务造假的手段，使资本市场秩序被扰乱并且使投资者的利益遭到了严重的损害，在一定程度上削弱了股民投资的积极性，并且我国证券市场的健康发展也受到了严重地影响。上市公司的财务造假行为，严重地破坏了市场交易的正常秩序，给投资者带来巨大的损失的同时，也给市场经济的发展带来了严重的危害,直接影响证券市场正常的社会活动。因此，通过研究上市公司财务造假的案例，提防上市公司“光明正大”地出现财务造假等问题。本文通过分析康美药业的案例，先总结该案例财务造假的手段及动因，再通过康美的案例给医药类上市公司财务造假问题给出防范意见。关键词：上市公司，证券市场，财务造假，防范意见Abstract Listed companies are dominant in China's capital market, so the changes of listed companies directly affect the development of the securities market. Some listed companies in order to enhance the value of their own, seek personal gains, can make profit in the securities market, tend to use the means of financial fraud, make be disturb the order of the capital market and the interests of investors suffered serious damage, to some extent, weakens the shareholder investment's enthusiasm, and the healthy development of securities market in China has been seriously affected. The financial fraud behavior of listed companies has seriously damaged the normal order of market transactions, brought huge losses to investors, but also brought serious harm to the development of the market economy, directly affecting the normal social activities of the securities market. Therefore, through the study of listed companies financial fraud case, beware of listed c...
