摘要
以2015-2017年"高存高贷"公司的基本特征为标准,分析了康美药业"高存高贷"现象下该企业高货币资金项目和高有息负债项目的一般规律。描述了康美药业利用关联方交易,伪造银行存款单据,虚增收入,多计现金收入,少记现金支出,延迟相关资产确认等手段进行财务舞弊。提出财务报告信息使用者需要谨慎对待公司"高存高贷"现象,完整全面分析公司财务报告,理解报表钩稽项目及关注企业关联方交易,熟悉企业财务舞弊的惯用手段以识别"高存高贷"类的公司财务舞弊。
To listed companies in 2015-2017 "high deposit and high loan" the basic characteristics of the company for the standard is analyzed in Kangmei pharmaceutical company "high deposit and high loan" phenomenon under the enterprise high monetary capital projects and the general rule of interest-bearing liabilities project amount, describes the Kangmei pharmaceutical use of related party transactions, fake bank deposit receipts, inflated revenues, much plan the cash income, less cash payments, delay related assets confirmation means of financial fraud, and puts forward the financial report information users need careful with company "high deposit and high loan" phenomenon, completely comprehensive analysis the company’s financial report, understanding the checked item and focuses on related party transactions, being familiar with the usual methods of corporate financial fraud to identify corporate financial fraud under "high deposit and high loan".
作者
赵春艳
ZHAO Chunyan(School of Accounting,Tongling University,Tongling 244000,China)
出处
《郑州航空工业管理学院学报》
2020年第2期106-112,共7页
Journal of Zhengzhou University of Aeronautics
基金
铜陵学院人文社会科学科研项目重点项目(2018tlxyzd03)。
关键词
高存高贷
财务舞弊
康美药业
上市公司
high deposit and high loan
financial fraud
kangmei pharmaceutical
fraud means
