I企业会计信息作假及对其防范和处理——以康美药业股份有限公司为例摘 要经济全球化带动了我国经济的快速发展，与此同时，体现企业财务状况，为多方主体决策或管理提供真实依据的会计信息，也出现了多起骇人听闻的作假事件，成为当下社会关注的热点问题，使得社会公众开始不断质疑披露的会计信息真实性，财会行业的名声也因此受损。近年，作为商业界“白马股”的康美药业股份有限公司（以下简称为:康美药业）因为会计信息作假被中国证券会立案调查，在证券市场上引起轩然大波。本文在梳理清楚康美药业会计信息作假事件的基础上，侧重分析存贷双高、存货少计、应收账款少计、股东高管作假这几个比较突出的造假行为，就此查找企业造假原因动机，其中主要有企业内部会计人员和高管团队素质缺乏，内部控制缺漏，外部治理缺陷和违法成本低且审计师缺乏应有的谨慎性和审计程序不当导致审计失败，进而得出我国上市公司和其他社会主体应该采取相应措施，通过提高内部人员的素质，健全公司内控体系，完善外部监管和处罚制度，提高会计造假成本，加强审计人员素质且提高审计质量等措施防范会计信息作假的发生。关键词：康美药业；会计信息；会计信息作假；防范处理IIEnterprise accounting information fraud and its prevention and treatment—taking the kangmei pharmaceutical Limited liability company as sampleAbstractEconomic globalization has driven the rapid development of China's economy, at the same time, reflect the enterprise's financial condition, provides the real basis for the decision or various main management of accounting information, there have been many terrible fraud incidents, become the hot topic in the present society, make the social public to start questioning the disclosure of accounting information authenticity, damaged the reputation of the accounting industry and therefore. Recently, as a "white horse stock" in the business circle, Kangmei Pharmaceutical was investigated by China securities commission for accounting information fraud, causing a great disturbance in the securities market. This article in combing clear sig...
