案例编号:
CN_2021KJYGSCW_2967
案例名称:
“不死鸟”还是“出头鸟”:康美药业财务舞弊与制裁之路
译名:
“Misdemeanor or Felony”: KANGMEI’ s Financial Fraud and Sanctions
中文关键词:
财务舞弊;法律责任;投资者保护;市场惩戒
英文关键词:
Financial Fraud; Legal Liability; Investor Protection; Market Discipline
中文摘要:
2019年,康美药业因为财务造假被资本市场所关注,堪称史上最有预谋、有组织、长期、系统实施的财务舞弊。因涉嫌虚增巨额收入、伪造银行单据等违法违规行为,康美被中国证监会处以60万元顶格罚款,与该案相关的广发证券、正中珠江会计师事务所也受到了严厉处罚。本案例通过对康美药业财务状况、财务造假行为及相关处罚情况进行梳理,进一步分析康美药业财务造假的动机和手段,讨论监管部门所做处罚的恰当性、中介机构的“看门人”责任以及其他追责机制,探寻财务舞弊的制裁之路。
英文摘要:
In 2019, Kangmei Pharmaceutical Co., Ltd. was concerned by the capital market for financial fraud, which can be called the most premeditated, organized, long-term and systematic financial fraud in China’s history. Kangmei was fined 600,000 RMB by China Securities Regulatory Commission (CSRC) for illegal activities such as falsely increasing huge income and forging bank documents. Guangfa Securities and Zhengzhong Zhujiang accounting firm, which are related to the fraud, were also severely punished. This case further analyzes the motivation and means of Kangmei’ s financial fraud, discusses the appropriateness of the punishment by the regulatory authorities, the “gatekeeper” role of intermediary agencies and other accountability mechanisms, and explores the way to sanction financial fraud.
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