“人参也疯狂”：紫鑫药业关联方造假案
案例编号：
CN_2019KJYGSCW_6110
被浏览次数：
2458
案例名称：
“人参也疯狂”：紫鑫药业关联方造假案
译名：
"Ginseng Must Be Crazy": Zixin Pharmaceutical’ s fraud of related party transaction
案例作者：
宋建波、张海晴、朱沛青
作者单位：
中国人民大学商学院
译者：
-
案例企业：
吉林紫鑫药业股份有限公司
行业：
生物制药
学科领域：
会计与公司财务、其他
规模：
大型
案例语种：
中文
案例类型：
描述型
中文关键词：
关联方交易；财务舞弊；公司治理；内部控制
英文关键词：
related party transactions; financial fraud; corporate governance; internal control
中文摘要：
本案例以吉林紫鑫药业股份有限公司为研究对象，聚焦紫鑫药业利用人参业务关联交易造假的整个过程，分析紫鑫药业财务造假的动因、机会、手段。紫鑫药业事件不同于“银广夏”的伪造各种销售凭证虚构流水线式的造假，而是借助于集团控股，利用公司治理和内部控制的缺陷，成立空壳公司进行自买自卖关联方交易，并违规隐瞒主要关联方及其交易信息以操纵公司盈余。紫鑫药业缘何囤积人参并轻易利用关联方交易造假，资本市场中的关联方交易造假为何至今屡禁不止，究其原因，内部和外部机制上的缺陷都影响了公司乃至证券市场的健康发展。
英文摘要：
This study takes Zixin Pharmaceutical Company as a case, focuses on the whole process of financial fraud of Zixin Pharmaceutical, and analyzes the motivation, opportunity and means of Zixin Pharmaceutical's financial fraud. There are diversified factors and manifestations of related party transaction fraud. Zixin Pharmaceutical Inc. is different from “Yin Guang Sha Event”—a fake fictional streamlined fraud, but with the help of Group Holdings, making use of the defects of corporate governance and internal control, it established a shell company to realize self-purchase and related party transaction. By concealing the main related parties and their transaction information, obtaining the auditor's approval, Zixin Pharmaceutical achieved its brilliant performance and maximize the interest of controlling shareholders and executives. Why is Zixin Pharmaceutical hoarding ginseng? How to prevent the related party transaction fraud? Why has the fraud in related party transactions in the capital market been repeatedly implemented? The internal and external governance mechanisms jointly play a role on the development of the firm and securities market. The above topics are worthy of further discussion.
适用对象：
本科、MBA、MPAcc
编写方式：
二手数据
开发时间：
2019
索要案例使用说明：
确认订购本案例：
