基于CRIME理论的康美药业财务造假分析及防范研究  

Analysis and Prevention of Financial Fraud in Kangmei Pharmaceutical Industry Based on CRIME Theory

作　　者：方欣 刘龙青[1] FANG Xin;LIU Long-qing(Zhejiang A&F University,Hangzhou,Zhejiang 311300)

机构地区：[1]浙江农林大学,浙江杭州311300

出　　处：《江苏商论》2024年第7期97-100,共4页Jiangsu Commercial Forum

摘　　要：随着经济的快速发展,资本市场中财务造假事件频繁发生,损害了中小股东的利益,给债权人、广大投资者乃至社会带来了巨大的损失。利用传统财务指标对舞弊手段进行识别的作用有限,提出的解决措施治标不治本。因此,需要采用系统的理论对上市公司财务舞弊进行深入分析,才能提出针对性的治理对策。本文运用CRIME舞弊行为理论,从舞弊者、舞弊手段、舞弊动机、监管机制、舞弊后果五个角度,对康美药业舞弊现象进行剖析,针对产生的问题提出了相应的预防措施,以期增强投资者的风险辨识能力。With the rapid development of the economy,financial fraud incidents frequently occur in the capital market,which damages the interests of small and medium-sized shareholders and brings huge losses to creditors,investors,and even society.The role of using traditional financial indicators to identify fraudulent means is limited,and the proposed solutions address the symptoms rather than the root cause.Therefore,it is necessary to adopt a systematic theory to conduct in-depth analysis of financial fraud in listed companies in order to propose targeted governance measures.This article applies the CRIME theory of fraudulent behavior to analyze the phenomenon of fraud in Kangmei Pharmaceutical from five perspectives:fraudsters,fraudulent means,fraudulent motives,regulatory mechanisms,and fraudulent consequences.Corresponding preventive measures are proposed to address the problems that arise,in order to enhance investors'risk identification ability.

关 键 词：康美药业 CRIME舞弊行为理论 财务舞弊 

分 类 号：F239[经济管理—会计学]