上市公司关联方交易舞弊及审计策略以紫鑫药业为例 金融学专业VIP专享VIP免费

上市公司关联方交易舞弊及审计策略——以紫鑫药业为例摘要近年来，我国上市公司的规模不断扩大，为我国社会经济的发展做出了巨大的贡献。关联方交易作为上市公司交易模式的重要组成部分，不仅关系到中小外部投资者的利益，而且对企业利益相关者的利益有着重要的影响。在上市公司可持续发展的过程中，关联交易现象已成为上市公司开展业务交易的正常状态。它可以降低企业的交易成本，不断推动市场经济的发展。但是，上市公司的大部分利润操纵都是通过关联方交易和业务调整。这种方法在一定程度上损害了中小企业外部投资者的利益，也给利益相关者带来了损失。所以,要加强上市公司关联交易的研究,防止财务舞弊的发生,保证企业的公平、正常、有序的发展。本文以吉林紫鑫药业有限公司为例，梳理了公司关联方交易财务舞弊的主要手段，识别并分析了其过程，然后针对紫鑫药业公司关联方交易财务舞弊中存在的问题提出了相应的审计对策。本文旨在规范上市公司关联方交易行为，促进商业交易的公平。关键词：紫鑫药业;关联方交易;财务舞弊;审计策略AbstractInrecentyears,thescaleofChina'slistedenterpriseshasbeenexpanding,whichhasmadegreatcontributiontothedevelopmentofChina'ssocialeconomy.Asanimportantpartofthetransactionmodeoflistedcompanies,relatedpartytransactionnotonlyconcernstheinterestsofsmallandmedium-sizedexternalinvestors,butalsohasasignificantimpactontheinterestsofenterprisestakeholders.Listedcompaniesintheprocessofcontinuousdevelopmentofthephenomenaoftheaffiliatedpartytransactionsbecomethenorminthecurrentlistedcompaniesforcommercialtransactions,itcanreducethetransactioncostofenterprisebusiness,constantlypromotethedevelopmentofmarketeconomy,however,mostofthelistedcompanyearningsmanipulationthroughrelatedpartytransactionsandtheadjustmentofenterprisebusiness,thismethodtoacertainextent,harmtheinterestsofsmallandmedium-sizedenterpriseexternalinvestorinbasic,butalsocausedthelosstothebenefitofitsstakeholders.Therefore,theresearchonrelatedpartytransactionsoflistedcompaniesshouldbestrengthenedtopreventfinancialfraudandensurethefair,normalandorderlydevelopmentofenterprises.TakingJilinZixinPharmaceuticalIndustrialCo.,Ltd.Financialfraudcaseasanexample,thispapersortsoutthemainmeansoffinancialfraudofrelatedpartytransactionsofthecompany,identifiesandanalyzestheprocess,andthenputsforwardcorrespondingstrategiesforproblemsexistinginfinancialfraudofrelatedpartytransactionsofZixinPharmaceuticalcompany.Thispaperaimstostandardizethebehaviorofrelatedpartytransactionsoflistedcompaniesandpromotethefairnessofcommercialtransactions.Keywords:zixinpharmaceutical;Relatedpartytransactions;Financialfraud;Theauditstrategy目录..................................................................................................................1..................................................................1..................................................................2..................................................................................................................2......................................................................3......................................................................3..........................................................................5..............................................................6..........................................................................................................6......................................................................................................7...........................