我国上市公司会计舞弊问题研究——以康美药业为例

北京理工大学珠海学院2020届本科生毕业论文Research on Accounting Fraud in Listed Companies in China-Taking Kangmei Pharmaceutical as an exampleAbstractThe pharmaceutical industry is closely related to human life and is a vital andindispensable part of the country.In the survival and development of human beingscontinue to appear difficult diseases,the development of the medical industry will notstop.China's pharmaceutical industry has benefited from the strong promotion ofinnovation driven by the state in recent years,and entered a new cycle:from genericsto innovative drugs.China has a late start in developing new drugs.However,with thecontinuous expansion of the government's investment in the research and developmentof medicine in recent years,many overseas talents choose to return home,and China'sinnovative medicine has made great progress in recent years.Among them,KangmeiPharmaceutical Co.,Ltd.is the absolute industry leader in this aspect of Chinesemedicine decoction pieces business.However,in the Kangmei Pharmaceutical Co.,Ltd.is a good momentum of rapid development,but exposed its accounting fraud news.The Kangmei Pharmaceutical Co.,Ltd.incident has dragged down the pharmaceuticalsector.According to the official information from the ministry of finance,in 2019,anumber of pharmaceutical companies had problems such as kickbacks and falsedisclosures in the quality inspection of accounting information in the pharmaceuticalindustry.Therefore,this paper studies the case of accounting fraud in KangmeiPharmaceutical Co.,Ltd.The main argument of this study is accounting fraud.The first part expounds thepurpose,significance and key problems to be solved.The second part describes thecurrent situation and causes of accounting fraud;The third part summarizes the harmof accounting fraud;The fourth part deeply analyzes the accounting fraud case ofKangmei Pharmaceutical Co.,Ltd.,including the reasons for the fraud,the means offraud and the internal control system,and the reaction after the fraud exposure.The