论文总字数：13625字

摘 要

医药行业作为与人民生命安全息息相关的特殊行业，其市场流通是各个国家倍加重视的领域。医药行业对于保护和增进人民健康，提高生活质量，为计划生育，救灾防疫，军需战备以及促进经济发展和社会进步均具有十分重要的作用。但在医药需求侧不断发展的过程，医药类企业却频频出现财务造假案件，扰乱了资本市场的秩序，动摇了投资者的决心。尤其是近两年来社会影响恶劣的尔康制药与康美药业重大财务舞弊案件曝光，使人们将目光投向近几年愈发明显的医药行业上市公司财务舞弊。针对这一现状本文首先通过整理近二十三年来可查询到的所有上市公司财务违规事件，分析医药行业舞弊所占的比重，对医药行业近年来财务舞弊趋势进行宏观性地描述。其次，通过分析医药行业的财务舞弊样本，进行归纳概括出医药行业上市公司常见的舞弊手段。最后针对这些常见的舞弊手段，提出从企业主体，第三方审计，国家监管环境等角度出发的具体对策。

关键词：医药行业舞弊现状 共性舞弊手段 针对性措

Research on Financial Fraud in Pharmaceutical Industry

Abstract

As a special industry closely related to people's life safety, the market circulation of the pharmaceutical industry is an area that all countries attach great importance to. The pharmaceutical industry plays a very important role in protecting and promoting people's health, improving the quality of life, providing family planning, disaster relief and epidemic prevention, military supplies and combat readiness, and promoting economic development and social progress. However, in the process of continuous development on the demand side of medicine, medical enterprises frequently have financial fraud cases, disrupting the order of the capital market and shaking investors' determination. In particular, the exposure of major financial fraud cases in Erkang Pharmaceutical and Kangmei Pharmaceutical, which have had adverse social impacts in the past two years, has made people pay attention to the increasingly obvious financial fraud of listed companies in the pharmaceutical industry in recent years. In view of this situation, this paper first analyzes the proportion of fraud in the pharmaceutical industry by sorting out all financial irregularities of listed companies that can be found in the past 23 years, and gives a macro description of the trend of financial fraud in the pharmaceutical industry in recent years. Secondly, by analyzing the samples of financial fraud in the pharmaceutical industry, the common fraud methods of listed companies in the pharmaceutical industry are summarized. Finally, aiming at these common fraud methods, the paper puts forward specific countermeasures from the perspectives of enterprise main body, third-party audit and national regulatory environment.

Key Words: Current Situation of Fraud in Pharmaceutical Industry; Common Fraud Means; Targeted Measures

目录

摘要……………………………………………………………………...I

ABSTRACT..............................................................................................Ⅱ

第一章 绪论 1

1.1 我国上市公司财务舞弊总体现状 1

1.2 上市公司财务舞弊行为危害 1

第二章 医药行业舞弊现状分析 2

2.1 医药行业上市公司舞弊情况 2

2.2 医药行业财务舞弊原因分析 3

2.2.1 医药类上市公司内部因素 3

2.2.2 企业外部因素 4

2.3 医药行业财务舞弊动机分析………………………………………………………………………...6

第三章 医药行业财务舞弊手段及特点分析 7

3.1 医药行业舞弊手段总览 7

3.2 常见舞弊手段分析 9

3.2.1 隐瞒披露方面 9

3.2.2 虚假不实记载方面 10

3.3 医药行业财务舞弊特点…………………………………………………………………………….10

第四章 医药行业财务舞弊防治 12

4.1 医药行业上市公司内部防治 12

4.1.1 完善企业内部治理结构 12

4.1.2 完善企业内部控制制度 12

4.1.3 创建诚信负责的企业文化 12

4.2 第三方审计机构外部防治 13

4.2.1 提高审计机构的独立性 13

4.2.2 提升审计机构的工作水平 13

4.3 外部监管与社会监督 14

4.3.1 监管机构加大监管处罚力度 14

4.3.2 完善关联方交易披露相关制度 14

4.3.3充分利用社会媒体舆论监督 15

致谢……………………………………………………………………16

参考文献 17

第一章 绪论

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