康华农业资产重组财务舞弊的手法及防范

I康华农业资产重组财务舞弊的手法及防范摘 要：我国证券市场发展速度快,许多上市公司运用资产重组的方式来提升经济能力、走出困境。但部分企业在资产重组过程中为了自身不正当利益或牟取暴利采取违规核算，内部协议、关联方交易等财务舞弊手段，本文以康华农业为例。从舞弊三角论、资产重组视角分析康华农业的财务舞弊手法 ，总结经验，发现潜在问题，旨以财务信息失真，改善经营管理，尽量减少损失，为我国企业防范和化解财务困境提供良好参考。 关键词：康华农业；财务舞弊；资产重组 IIThe tactics and prevention of financial fraud in the reorganization of Kanghua's agricultural assetsAbstract: China's securities market is developing fast, many listed companies use asset restructuring to enhance economic capacity, out of the difficult situation. However, some enterprises in the process of asset restructuring for their own improper interests or profiteering to take illegal accounting, internal agreements, related party transactions and other financial fraud means, this article takes Kanghua agriculture as an example. From the perspective of fraud triangle theory and asset reorganization, we analyze the financial fraud methods of Kanghua Agriculture, sum up experience, find potential problems, aim to distort financial information, improve management and minimize losses, and provide a good reference for Chinese enterprises to prevent and resolve financial difficulties.Keywords: Kanghua Agriculture; Financial Fraud; Asset Restructuring 1引言随着市场经济的快速发展，资产重组已经成为市场经济资源有效配置的重要途径，是企业资本运营的核心内容，它对企业产业结构调整、企业资产规模优化以及企业内部治理机制完善等都具有不可忽视的作用[1]。因而，资产重组活动易引起相关部门及企业的关注与讨论。资产重组对包括农业上市公司在内的企业完善和持续发展等意义重大，导致一些农业上市公司对其进行加以利用而财务舞弊，此点需引起高度重视和谨慎。关于企业财务舞弊的研究，国外有：舞弊三角理论、冰山理论、GONE 理论...