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危机事件一直是媒体的热门话题。在危机面前,涉事企业的一举一动时刻都被外部信息使用者关注着,危机发生后涉事企业财务变化较大,企业必然会维护市场的投资信心。本文通过研究“毒胶囊”危机事件中被曝光的唯一一家上市公司——通化金马药业集团股份有限公司在危机发生后财务绩效的特殊变化,解读其发生的某些非常规现象,试图展现其真实的财务信息情况。
Crises have been a hot topic in the media. In the face of the crisis, every action of the involved enterprises is always taken care of by the external information users. After the crisis, the financial changes of the involved enterprises are larger and the enterprises will surely maintain the confidence in the investment of the market. By studying the special changes of financial performance after the crisis, Tonghua Jinma Pharmaceutical Group Co., Ltd., the only publicly listed company exposed in the crisis of “poison capsule”, has interpreted some unconventional phenomena that it has occurred and attempted Show their true financial information.