上市公司财务造假问题研究——以康美药业为例

AbstractSince the establishment of China's capital market,it has been constantlyimproving and standardizing,and has established a multi-level capital market systemIn recent years,there have been increasing cases of financial fraud and stock marketfraud in listed companies in China,and the authenticity of the company's book fundshas been questioned constantly.Although some companies have high book profits,they are still unable to repay the due debts and fall into financial difficulties,whicheventually lead to bankruptcy.Therefore,this thesis takes the financial swindle caseof "Kangmei Pharmaceutical Co.,Ltd."as a point of departure,income analyzes themotivation and consequences of financial information fraud of Kangmeipharmaceutical,further explores the causes and means of financial fraud caused byListed Companies in China,and propose relevant means to control financialswindle.Key words:KANGMEI PHARMACEUTICAL CO;Financial fraud;Capital market;Listed company2