基于恒大地产财务舞弊案例的研究  

Based on Evergrande Real Estate Financial Fraud Case Study

作　　者：尹丽文 黄一帆 

机构地区：[1]河北地质大学管理学院,河北 石家庄

出　　处：《国际会计前沿》2024年第6期840-846,共7页Frontiers of International Accounting

摘　　要：一直以来,财务舞弊行为都是国内外市场关注的一个焦点问题,尤其是近年来,由于我国经济实力的突飞猛进,使资本市场更加繁荣,令其规模和上市公司数量大幅增加。然而,源源不断的上市公司财务舞弊行为像是一支毒藤在越发繁荣的资本市场中肆意生长。文章以恒大地产财务舞弊案例为研究对象,首先介绍恒大地产企业的基本情况,对该次事件始末进行分析,结合相关信息和对恒大地产现存的问题和财务舞弊动机进行深入分析,分析此次事件所带来的影响,提出相关防范建议和改进措施,期望能为打造良好的经济环境、促进社会公平公正发展提供帮助。Financial fraud has always been a focus of attention at home and abroad. Especially in recent years, due to China’s rapid economic growth, the capital market has flourished, significantly increasing its size and the number of listed companies. However, the continuous financial fraud of listed companies is like poison ivy growing in the booming capital market. Taking the case of financial fraud of Evergrande real estate as the object of study, this article first introduces the basic situation of the company and analyzes the entire incident. By combining relevant information, it conducts an in-depth analysis of the existing problems and motives behind Evergrande’s financial fraud. Furthermore, it examines the impacts of this incident and proposes relevant preventive suggestions and improvement measures. The article aims to contribute to creating a favorable economic environment and promoting fair and equitable social development.

关 键 词：恒大地产 财务舞弊 动因分析 措施 

分 类 号：F27[经济管理—企业管理]