论文总字数：23875字

摘 要

改革开放以来，我国经济迅猛发展，上市公司数量也是不断增加。众多上市公司的日常运营中，都存在着或多或少的关联方交易。关联方交易最早产生于国外，目前国外的关联方交易体系也已成熟，而我国对关联方交易的研究才刚刚开始。现阶段我国法律对于关联方的界定仍较为模糊，一些企业便利用法律的漏缺、关联方交易的特殊性，从而进行财务舞弊。如果审计人员不能严格遵守审计程序，缺乏技能经验都很容易导致审计失败，出具不恰当的审计报告，这将给事务所、审计人员、乃至各方利益相关者带来不可估量的损失。

由于上市公司关联方交易及其财务舞弊审计研究在我国才刚刚起步，无论是理论还是实践层面均不够成熟，研究该课题对于规范我国关联方交易具有深远意义。从理论层面考虑，规范上市公司关联方交易的重点是识别、解决关联方交易财务舞弊问题，这需要大量的成熟理论支持，以及高水平的关联方审计。从实践层面考虑，有利于会计师事务所制定更为完善严格的关联方交易的审计程序并且提升审计人员业绩水平，增强实力和竞争力，从而更好地保护股东及债权人的利益，维持资本市场的秩序，也使得资本市场更加稳健、合理的运行。

此篇文章借鉴了国内国外各界对于关联方交易的见解，在众多学者的研究基础上，对我国上市公司目前的关联方交易情况进行研究。首先，对关联方交易及舞弊风险进行概念定义，搜集各方学者的研究成果，其次根据我国现状对关联方交易的形式及成因进行概括，然后结合紫鑫药业的关联方舞弊案件进一步了解关联方交易财务舞弊的手段，可知家族式集权控股，薄弱的风险评估意识，形式化的内控制度以及外部监督弱化乃至失效等都是紫鑫药业关联方交易舞弊发生的重要因素。

研究表明国家、市场完善关联方交易的细则法规，公司进行有效的内部治理均可起到规避关联方交易财务舞弊风险的作用。同时建议审计事务所应有所警惕，审计师个人须时刻加强自身知识储备，提高从业素养，努力减少关联方交易财务舞弊的审计风险。

关键词：关联方交易；财务舞弊；审计风险

Audit Risk of Trading Fraud of Listed Companies

Abstract

Since the reform and opening up, China's economy has developed rapidly, and the number of listed companies has been increasing. Many listed companies in the daily operation, there are more or less related party transactions. The related party transaction first originated in the foreign country, at present the foreign related party transaction system has also matured, but our country to the related party transaction research has just begun. At the present stage, the definition of related party is still vague, and some enterprises make use of the omission of law and the particularity of related party transaction to carry out financial fraud. If auditors fail to comply strictly with audit procedures, lack of skills and experience can easily lead to audit failure and improper audit issuance report, which will bring incalculable losses to firms, auditors, and even stakeholders.

Because the research on related party transactions and financial fraud audit of listed companies has just started in our country, both theoretical and practical level is not mature enough, the research on this subject has far-reaching significance for regulating related party transactions in our country. From the theoretical level, the emphasis of standardizing related party transactions of listed companies is to identify and solve the financial fraud of related party transactions, which requires a lot of mature theoretical support, as well as a high level of related party audit. From the practical level, it is helpful for accounting firms to establish more perfect and strict audit procedures for related party transactions and improve the performance level of auditors, enhance their strength and competitiveness, so as to better protect Protect the interests of shareholders and creditors, maintain the order of the capital market, but also make the capital market more stable and reasonable operation.

This article draws lessons from the views of domestic and foreign circles on related party transactions, and studies the current related party transactions of listed companies in China on the basis of many scholars. First of all, we define the concept of related party transaction and fraud risk, collect the research results of various scholars, and then summarize the form and cause of related party transaction according to the present situation of our country. Then further understand the means of related party transaction financial fraud in Zixin Pharmaceutical Company.

The research shows that the state and market can improve the rules and regulations of related party transactions, and the effective internal governance of the company can play a role in avoiding the risk of financial fraud in related party transactions. At the same time, it is suggested that audit firms should be vigilant, and auditors should always strengthen their own knowledge reserve, improve their professional accomplishment, and strive to reduce the audit risk of financial fraud in related party transactions.

Keywords: Related party transactions; Financial fraud; Audit risk

目 录

摘要 I

Abstract II

第一章 绪 论 1

1.1 研究背景 1

1.2 研究意义与创新 1

1.2.1 研究意义 1

1.2.2 研究创新 2

1.3研究方法和研究框架 2

1.3.1研究方法 2

1.3.2研究框架 2

第二章 理论与文献回顾 4

2.1 关联方交易舞弊的相关理论 4

2.1.1关联交易及关联方交易舞弊 4

2.1.2 关联方交易舞弊审计 4

2.1.3舞弊三角理论 4

2.2 文献综述 5

2.2.1 国外关联方交易相关文献综述 5

2.2.2 国内关联方交易相关文献综述 5

2.3 概括性评论 7

第三章 我国关联方交易的现状 8

3.1 关联方交易情况 8

3.1.1 我国关联方交易的发展规模 8

3.1.2 我国关联方交易的主要形式 8

3.2 我国关联方交易风险成因 9

3.2.1 对关联方依赖严重 9

3.2.3 企业内部监督及披露规定不完善 10

第四章 案例分析 11

4.1 紫鑫药业情况简介 11

4.2 紫鑫药业关联方交易事实 11

4.2.1 隐瞒关联方 11

4.2.2 紫鑫药业体内自买自卖的关联方交易链条 11

4.3 紫鑫药业关联方交易舞弊风险因素分析 12

4.3.1 紫鑫药业关联方交易舞弊风险:动机 12

4.3.2 紫鑫药业关联方交易舞弊风险: 机会 12

4.3.3 紫鑫药业关联方交易舞弊风险: 借口（合理性） 14

4.4 紫鑫药业事件映射出的审计问题 14

4.4.1 风险导向审计准则实施不到位 15

4.4.2 舞弊风险识别不到位 15

第五章 结论与建议 16

5.1 结论与总结 16

5.1.1上市公司股权结构不合理 16

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