医药企业财务造假案例研究——以康美药业为例

摘要在十九大报告中，把“健康中国”作为国家经济发展基本战略的背景下，中国的医药企业迅速壮大。由于受企业经营状况相对复杂、监督管理难度大等各种因素的影响，医药企业财务舞弊情况屡屡出现，严重防碍着我国医药行业的稳定持续发展。本文以康美药业财务造假案为例，剖析其财务造假过程与其暴露原因、所产生的动机，并得出相应启示与对策。本文认为，康美药业财务造假的原因主要有资金压力、内外部机会、自我合理化和监事会的借口三个方面，应从加强内外部监管控制、提高企业造假成本、增强企业社会责任意识和加快推进财务领域科技手段的使用来进行防范。关键词：康美药业：财务造假：内部控制：监管AbstractIn the 19th National Congress report,"Healthy China"as the national economicdevelopment of the basic strategy of the background,China's pharmaceuticalenterprises grew rapidly.Because of the complexity of enterprise management andthe difficulty of supervision and management,the financial fraud of pharmaceuticalenterprises often occurs,which seriously hinders the steady and sustainabledevelopment of China's pharmaceutical industry.Taking Kangmei pharmaceuticalfinancial fraud as an example,this paper analyzes the process of financial fraud,thecauses of exposure,the motivation,and the corresponding enlightenment andcountermeasures.This paper holds that the causes of financial fraud in Kangmeipharmaceutical company mainly include fund pressure,internal and externalopportunities,self-rationalization and the excuse of the Board of supervisors,weshould strengthen the internal and external control,increase the cost of enterprisefraud,enhance the awareness of corporate social responsibility and accelerate theuse of financial science and technology to prevent.Key words:Kangmei pharmaceutical;Financial fraud;Internal Control;Supervision目录摘要Abstract.......··II一研究背景与研究意义....(一)研究背景....(二)研究意义....2二国内外研究现状...，3(一)国外研究现状.....3(二)国内研究现状...。4三.案例介绍一康美药业财务造假基本情况........5四.康美药业造假手段及其原因..6(一)康美药业财务造假手段.........7(二)康美药业财务造假的原因.....·8五分析康美药业财务造假案例的启示一防范企业财务造假的对策9(一)调整企业内部控制结构.....9(二)加强企业的外部监管..…9(三)提高企业造假成本……10(四)强化企业社会责任意识....10(五)加快推进现代科技手段在财务领域的使用.·....·.·10六.结论.11参考文献........12致谢.13