基于分析性复核的上市公司财务舞弊识别的典型案例研究
A Typical Case Study of Financial Fraud Iden-tification of Listed Companies Based on Analytical Review

本文对2016至2020年间证监会做出的行政处罚决定进行了统计描述分析，并选取海联讯作为典型案例，探讨上市公司上市过程中，相关各方应如何充分利用分析性复核程序在财务舞弊识别研究中的重要作用，期望能为财务舞弊识别研究提供新的思路和空间。
In 2016 to 2020, this paper makes the CSRC statistical description analysis of administrative pun-ishment decisions, and selects the sea speedy as a focus on analysis of typical cases and discusses the listed company listed in the process, the parties involved should be how to make full use of the analytical review procedure and its important role in the study of financial fraud identification, which provides new thinking for financial fraud identification research and space.