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电子科技大学成都学院经济与管理工程系题目名称媒体监督与上市公司会计舞弊-以紫鑫药业为例学生姓名徐梦兰学号1440910320系（分院）经济与管理工程系指导老师熊熔指导学校电子科技大学成都学院2018年5月制摘要长久以来会计舞弊一直是国家的无法根除的顽疾，就近年已经发生多起会计舞弊案例如：绿大地事件，紫鑫药业，达尔曼等会计舞弊案例。仅从这几件会计舞弊的影响清晰的感受到会计舞弊对市场经济的阻碍，严重损害投资者的权益，动摇了市场的基石之一：信用。本文主要借由西安达尔曼事件来解释说明会计舞弊现象的前因后果与影响，其次以媒体监督为主来侧重处理方法。本文通过对会计舞弊的背景、现状阐述，针对紫鑫药业会计舞弊实际案例分析，提出解决措施。关键词：会计舞弊，媒体监督，应对策略ABSTRACTAccountingfraudhaslongbeenachronicproblemthatcannotbeeradicatedbythecountry.Therehavebeenmanycasesofaccountingfraudinrecentyears,suchas:GreenEarthIncident,ZixinPharmaceutical,andDalmanetal.Onlyfromtheimpactoftheseseveralaccountingfrauds,wecanclearlyfeeltheobstaclesofaccountingfraudtothemarketeconomy,seriouslyunderminetheinterestsofinvestors,andshakeoneofthecornerstonesofthemarket:credit.ThisarticlemainlyusestheXi'anDalmanincidenttoexplainthecausesandeffectsoftheaccountingfraudphenomenon,andsecondly,tofocusonthemediasupervision.Thispaperelaboratesonthebackgroundandcurrentstatusofaccountingfraud,andanalyzestheactualcaseofZixinPharmaceuticalaccountingfraudandproposessolutions.KeyWords:accountingfraud,mediasupervision,copingstrategies目录第1章绪论.............................................................................................................1研究背景...................................................................................................................1研究意义...................................................................................................................1研究内容及方法.......................................................................................................2第2章上市公司会计舞弊概述..............................................................................4会计舞弊的界定.......................................................................................................42.2会计舞弊的成因分析.........................................................................................4会计舞弊的危害.......................................................................................................5第3章媒体监督的表述..........................................................................................6媒体监督的定义与形式...........................................................................................6媒体监督的积极效用...............................................................................................6媒体监督的局限性...................................................................................................7第4章紫鑫药业案例分析......................................................................................9公司概况...................................................................................................................9造假事件经过...........................................................................................................9财务数据造假分析.................................................................................................104.4造假事件内外因.............................................................