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IPO制度设计始终是我国资本市场的顽疾,资本盛宴的蛊惑催生了屡打屡现的造假上市。造假手法经过了审核制时代的多年演化,近年来以“隐匿关联方倒账”手法堪称金额最为巨大,影响最为恶劣,代表案件有绿大地、新大地、万福生科等。然而传统的财务分析思路,如简单的财务比例异常、非现金操纵的应计制估计难以在隐蔽化、系统化的倒账运作下发挥洞察作用。本文针对“隐匿关联方”该单一舞弊手法进行了研究。
IPO system design has always been a chronic illness in China’s capital market, the capital of the feast inspired a spate of counterfeiting listing. Fraudulent practices After many years of auditing system evolution in recent years in order to “conceal the related parties,” the amount of money called the greatest amount of money, the worst impact on behalf of the Green Earth, the new earth, Wan Fosheng and so on. However, the traditional thinking of financial analysis, such as the simple abnormal financial ratio, the accrual basis of non-cash manipulation, is difficult to play an insightful role in the concealed and systematic operation of accounting. This article studies the single fraud method of “concealing related party”.