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shen pan reng zai lu shang xin zheng quan fa xia kang mei yao ye cai wu zao jia de fa lv ze ren
Author(s): 
Pages: 134-139
Year: Issue:  13
Journal: Finance and Accounting Monthly

Keyword:  康美药业财务造假法律责任证券法;
Abstract: 2020年5月,康美药业因涉嫌虚增巨额收入、伪造银行单据等违法违规行为,被中国证监会处以60万元顶格罚款,引发了社会各界的广泛关注。结合2019年修订的新《证券法》,从法律责任视角对康美药业财务造假案进行梳理,分析康美药业的主体责任、中介机构的"看门人"责任和监管层的"预警"责任。在此基础上思考新《证券法》下上市公司财务造假问题的防范对策,如避免系统性财务造假,切忌中介机构"浑水摸鱼",完善财务造假相关民事诉讼制度,正视立法监管和市场机制的联动。
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