宜华生活财务造假行为分析及防范  

Analysis and Prevention of Financial Fraud in Yihua Life

作　　者：裴丽洁 PEI Lijie(Department of Accounting,Xinzhou Normol University,Xinzhou 034000,China)

机构地区：[1]忻州师范学院会计系,山西忻州034000

出　　处：《忻州师范学院学报》2023年第2期55-58,共4页Journal of Xinzhou Teachers University

基　　金：学生思想政治教育改进创新研究(22SXSZ0165)。

摘　　要：财务造假行为的出现对我国资本市场产生了极其不利的影响,损害了资本市场的发展,也影响了投资者的投资积极性和对资本市场的信心。可是一些上市公司出于一定的目的,利用一些违反法律法规的手段进行财务造假,获取利益,造成经济社会很多不良影响。文章对宜华生活进行企业财务造假分析,通过时间线索梳理宜华生活造假的过程,剖析企业财务造假的手段、造假的内外部原因以及产生的后果,总结出财务造假防范对策建议。促进企业加强部门职能作用,完善内部体系,强化中介服务机构独立性,为证券市场的健康稳定发展做出贡献。The behavior of financial fraud has produced the extremely disadvantageous influences to China’s capital market.It also affected the investor's investment enthusiasm and the confidence to the capital market.However,some listed companies,for a certain purpose,use some illegal means of financial fraud,gain benefits,resulting in a lot of economic and social impacts.The article carries on the enterprise financial fraud analysis to Yihua life,through the time clues carding Yi hua life of the process of fraud.It analyzes the means of financial fraud,the internal and external causes of fraud and the resulting consequences.At last,it Sums up the financial fraud prevention countermeasures and suggestions.The listed companies should promote enterprises to strengthen the function of departments,improve the internal system.The intermediary services should strengthen the independence.These measures are for the healthy and stable development of the securities market to make contributions.

关 键 词：上市公司 财务造假 宜华生活 防范 

分 类 号：F230[经济管理—会计学]