康美的失败:a股的教训

Jianwei Ma, Na Wang, Qiang Li
{"title":"康美的失败:a股的教训","authors":"Jianwei Ma, Na Wang, Qiang Li","doi":"10.22158/ibes.v4n2p88","DOIUrl":null,"url":null,"abstract":"The financial fraud of Kangmei Pharmaceutical was exposed, and the scale of financial fraud reached the largest in the history of A-shares, which is shocking. On November 17, 2021, the Intermediate People’s Court of Foshan City, Guangdong Province publicly pronounced its judgment on the case of 12 people including Kangmei Pharmaceutical’s former chairman and manager of the China Securities Regulatory Commission, Ma Xingtian, for manipulating the securities market. There has been extensive discussion in the industry. This article will firstly sort out the whole story of the financial fraud incident in Kangmei Pharmaceutical, and analyze the means of financial fraud in Kangmei Pharmaceutical; secondly, it will focus on the audit failure and the failure of independent directors in the financial fraud case and the reasons; Finally, some suggestions are put forward from three aspects: Strengthen the internalgovernance, improve the external governance and the independent director system.","PeriodicalId":343833,"journal":{"name":"International Business & Economics Studies","volume":"32 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2022-05-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":"{\"title\":\"The Failure of Kangmei, the Lesson of A-Shares\",\"authors\":\"Jianwei Ma, Na Wang, Qiang Li\",\"doi\":\"10.22158/ibes.v4n2p88\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The financial fraud of Kangmei Pharmaceutical was exposed, and the scale of financial fraud reached the largest in the history of A-shares, which is shocking. On November 17, 2021, the Intermediate People’s Court of Foshan City, Guangdong Province publicly pronounced its judgment on the case of 12 people including Kangmei Pharmaceutical’s former chairman and manager of the China Securities Regulatory Commission, Ma Xingtian, for manipulating the securities market. There has been extensive discussion in the industry. This article will firstly sort out the whole story of the financial fraud incident in Kangmei Pharmaceutical, and analyze the means of financial fraud in Kangmei Pharmaceutical; secondly, it will focus on the audit failure and the failure of independent directors in the financial fraud case and the reasons; Finally, some suggestions are put forward from three aspects: Strengthen the internalgovernance, improve the external governance and the independent director system.\",\"PeriodicalId\":343833,\"journal\":{\"name\":\"International Business & Economics Studies\",\"volume\":\"32 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2022-05-20\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"International Business & Economics Studies\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.22158/ibes.v4n2p88\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Business & Economics Studies","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.22158/ibes.v4n2p88","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 1

摘要

康美药业财务造假事件被曝光,财务造假规模达到a股史上之最,令人震惊。2021年11月17日,广东省佛山市中级人民法院对康美药业原中国证监会主席、经理马兴田等12人涉嫌操纵证券市场案公开宣判。业界对此进行了广泛的讨论。本文首先梳理康美制药财务造假事件的来龙脉,分析康美制药财务造假的手段;其次,重点分析财务舞弊案件中审计失败和独立董事失败的原因;最后,从加强内部治理、完善外部治理和建立独立董事制度三个方面提出建议。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The Failure of Kangmei, the Lesson of A-Shares
The financial fraud of Kangmei Pharmaceutical was exposed, and the scale of financial fraud reached the largest in the history of A-shares, which is shocking. On November 17, 2021, the Intermediate People’s Court of Foshan City, Guangdong Province publicly pronounced its judgment on the case of 12 people including Kangmei Pharmaceutical’s former chairman and manager of the China Securities Regulatory Commission, Ma Xingtian, for manipulating the securities market. There has been extensive discussion in the industry. This article will firstly sort out the whole story of the financial fraud incident in Kangmei Pharmaceutical, and analyze the means of financial fraud in Kangmei Pharmaceutical; secondly, it will focus on the audit failure and the failure of independent directors in the financial fraud case and the reasons; Finally, some suggestions are put forward from three aspects: Strengthen the internalgovernance, improve the external governance and the independent director system.
求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
自引率
0.00%
发文量
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信