上市公司财务舞弊的信号识别与审计改进—以康美药业为例摘 要财务舞弊事件引起大众对资本市场的会计信息的真实性的怀疑,阻碍了资本市场的进一步发展。社会的资源配置未能得到合理的配置,资源利用率低下,造成资源浪费的同时损害了我国社会主义经济建设的健康发展。本文选取康美药业有限责任公司为例,以 GONE 理论为基础,通过梳理康美药业的造假前后事件,深入挖掘其财务造假的原因,从短期贷款与货币资金、应收账款和存货、应收账款周转天数与毛利率、经营性现金流量净额与净利润、股东质押比例、关联方交易之间的关系以及与会计师事务所的关系,探讨了审计改进的相关措施,并根据相关知识对康美药业财务造假一事进行分析,以期待能够净化企业经营环境和资本市场秩序。关键词:财务造假;信号识别;GONE 理论;审计改进;康美药业Signal Recognition and Audit Improvement of Financial Fraud of Listed Companies——Take Kangmei Pharmaceutical Co.,Ltd. Pharmaceutical as an ExampleAbstractThe event of financial fraud causes the public to doubt the authenticity of the accounting information of the capital market, which hinders the further development of the capital market. The resource allocation of the society is not properly allocated and the utilization rate of resources is low, which causes the waste of resources and damages the healthy development of the socialist economic construction in China. Pharmaceutical co., LTD as an example, this article selects sig GONE theory as the foundation, through combing sig pharmaceutical fraud before and after the event, to dig deeper into the reasons of financial fraud, from the short-term loans and the monetary funds, accounts receivable and inventory, accounts receivable turnover days and gross margin, net operating cash flow and net profit, pledge proportion of shareholders, the relationship between the related party transactions as well as the relationship with the public accounting firms, audit improvement measures...