柏堡龙财务造假的案例分析  

Case Analysis of Baibolong Financial Fraud

作　　者：苏弋雯 

机构地区：[1]西北政法大学管理学院,陕西 西安

出　　处：《国际会计前沿》2023年第2期250-255,共6页Frontiers of International Accounting

摘　　要：随着时代的发展、社会的进步,由于管理者与投资者信息不对称的原因,上市公司的财务造假的手段越来越多,为了自身的利益从而造成投资者的利益严重损失。最大的原因可能是财务造假的成本很低,而得到的收益会很大。企业自身的内部监管达不到抑制管理者的能力,才会造成上市公司的财务造假问题。因此本文通过柏堡龙上市公司的财务造假为基础,基于目前的现状,对于上市公司财务造假和内部控制问题进行分析,从而看出上市公司目前所存在的问题。With the devel-opment of the times, social progress, due to the reason of information asymmetry between manag-ers and investors, the financial fraud means of listed companies are more and more, which causes serious losses of investors’ interests for their own interests. The biggest reason may be that the cost of financial fraud is very low, and the benefits will be large. The enterprise’s own internal supervi-sion can not reach the ability to restrain managers, it will cause listed companies financial fraud problem. Therefore, this paper through the Baibolong listed company’s financial fraud as the basis, based on the current situation, the listed company’s financial fraud and internal control problems are analyzed, so as to see the listed company’s existing problems.

关 键 词：财务造假 审计失败 造假手段 防范措施 

分 类 号：F27[经济管理—企业管理]