Research on Financial Fraud of Selen Technology

Xiaoqing Tian
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Abstract

China's Construction of High-quality Capital Market Holds Zero Tolerance to Financial Fraud of Listed Companies. Selen Technology was listed on the Shenzhen Stock Exchange in 2010. In 2020, it was disclosed by the CSRC that it had engaged in financial fraud for three consecutive years from 2016 to 2018, with inflated profits of up to RMB180 million. In this paper, Selen Technology is selected as a case company, and the motivation, means and causes of financial fraud are analyzed based on fraud triangle theory, and the corresponding governance measures are given.
关于塞伦技术公司财务欺诈的研究
中国高质量资本市场建设对上市公司财务造假 "零容忍"。赛轮科技于 2010 年在深交所上市。2020年,被中国证监会披露2016年至2018年连续三年财务造假,虚增利润高达1.8亿元人民币。本文选取赛轮科技作为案例公司,基于舞弊三角理论分析了其财务舞弊的动机、手段和原因,并给出了相应的治理措施。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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