I尔康制药会计信息披露违规案例研究摘 要企业会计信息披露作为企业所有利益相关者获得公司发展经营信息的重要渠道、投资者投资决策的重要依据；持续高效地向市场披露其高质量的会计信息是上市公司向外筹集资金最基本的一项义务。目前，在我国证券市场竞争激烈的情况下，各行各业上市公司出现会计信息披露违规的案件比比皆是，这不仅仅降低了公司在资本市场的诚信基础，对公司自身形象和发展也带来严重影响，甚至扰乱正常的资本市场运行秩序。本文就以尔康制药公司为例，对该公司的会计信息披露机制的违规操作进行阐述与分析，对违规现象的起因以及后果进行探究，并对此提出相关有效的改进对策及建议。关键词：会计信息；尔康制药；违规披露IIIIIA Case Study on Accounting Information Disclosure Violation of ER-KANG PharmaceuticalAbstractEnterprise accounting information disclosure is an important channel for all stakeholders to obtain the company's development and operation information, and an important basis for investors to make investment decisions. To continuously and efficiently disclose its high-quality accounting information to the market is the most basic task for listed companies to raise funds. At present, in the situation of fierce competition in China's securities market, there are many cases of accounting information disclosure violations of Listed Companies in all walks of life, which not only reduces the company's credit foundation in the capital market, but also has a serious impact on the company's image and development, and even disrupts the normal operation order of the capital market. Taking Erkang pharmaceutical company as an example, this paper expounds and analyzes the illegal operation of the company's accounting information disclosure mechanism, explores the causes and consequences of the violations, and puts forward relevant effective countermeasures and suggestions.Key words: accounting information；ER-KANG pharmaceutical；il...
