财务舞弊与审计防范案例分析—基于康芝药业公司分析

财务舞弊是一个具有几百年历史，并一直令各方棘手的问题。如今，公司财务舞弊问题已成为全球性的焦点问题。即使是在中国，公司财务舞弊问题也如毒瘤般伴随着证券市场的发展，甚至成为了公司普遍存在的问题，如近期将平安证券卷入行政处罚重灾区的万福生科欺诈上市案等。这些财务舞弊问题不仅使公司自身身败名裂，还破坏资本市场的资源配置机制，损害广大投资者的利益，威胁资本市场的健康发展。
本文通过对康芝药业的财务造假现象进行案例分析，运用财务舞弊理论对其舞弊现象进行深入探讨，分析其舞弊手段与舞弊动因，提出针对康芝药业财务舞弊问题的审计防范。从而以伸到对我国所有公司财务舞弊问题的治理对策与审计防范，保护我国广大投资者的利益，维护我国证券市场健康发展与社会经济健康发展。

关键词：财务舞弊；财务舞弊动因；舞弊手段；审计防范；治理措施

Abstract
Financial fraud is a centuries-old problem which has been thorny for all parties. Today, the company's financial fraud has become a focus in the world. Even in China, company's financial fraud problems like a tumor-like with the development of the securities market, and even become the company's common problems, such as the recent will Ping An Securities involved in the heavy disaster area of administrative punishment Wanfu Shengke fraud case, and so on. These financial fraud not only makes the company oneself lose all standing and reputation, but also damage the resource allocation mechanism of capital market, damage the interests of investors, more a threat to the healthy development of the capital market.
This article carries on the case analysis by the financial fraud of Kangzhi pharmaceutical company, the financial fraud on the theory of fraud in-depth study, analysis of the means of fraud and fraud motivation, puts forward the auditing against problems honz pharmaceutical financial fraud. Thus the countermeasures and audit to prevent all fraud problem in China to extend protect the investor interest in China, maintain the healthy development of China's securities market healthy development and social economy.
Key words: Financial Fraud; Financial Fraud Motivation; Fraud Means; Audit Prevention; Management Measures
 
目录

一、导论 1
（一）研究背景 1
（二）研究目的与研究意义 1
1.研究目的 1
2.研究意义 1
（三）财务舞弊的类型与危害 2
1.舞弊类型 2
2.舞弊危害 3
二、文献综述 4
（一）国外研究动态 4
1. 财务舞弊动因的研究 4
（1）舞弊冰山理论（二因素论） 4
（2）舞弊三角理论 5
（3）舞弊ＧＯＮＥ理论 5
（４）舞弊风险因子理论 5
2.财务舞弊手段的研究 6
3.财务舞弊治理的研究 7
（二）国内研究动态 7
1.财务舞弊动因的研究 7
2.财务舞弊手段的研究 8
3.财务舞弊治理的研究 8
三、案例分析 9
（一）公司背景介绍 9
（二）财务舞弊的手段与动因 9
1．财务舞弊手段 9
2．财务舞弊的动因 11
（三）财务舞弊的审计防范 12
1．内部审计 12
2．外部审计 13
（四）财务舞弊的治理对策 14
1．公司内部治理对策 14
2．公司外部治理对策 15
四、结论与启示 16
参考文献 16
附录1:康芝药业资产负债表 17
附录2:康芝药业利润表 18
附录3:康芝药业现金流量表 20
致谢 22

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