基于舞弊风险因子理论的HS公司财务舞弊研究
A Study of Financial Fraud in HS Companies Based on Fraud Risk Factor Theory

近年，国内经济高速发展，越来越多的上市企业活跃在我国的资本市场中，但随之而来的财务舞弊现象也愈发严重，部分上市公司为了实现各种目的使用各种造假手段进行财务舞弊，上市公司的财务舞弊行为不仅极大地损害了股民自身的经济利益，更阻挡了我国证券市场乃至国家整体的经济发展。文章选取HS公司作为研究对象，以舞弊风险因子理论作为理论基础，以HS公司财务舞弊作为案例，介绍HS公司的公司情况，分析其舞弊方式、动因、影响以及对策和建议，对案例进行较为深入的分析，以期减少上市公司财务舞弊风险，促进上市企业的健康发展。
In recent years, with the rapid development of the domestic economy, an increasing number of listed companies have become active in China’s capital market. However, this has been accompanied by a growing incidence of financial fraud. Some listed companies resort to various fraudulent means to achieve diverse objectives, engaging in financial fraud. Such behavior not only significantly damages the economic interests of shareholders but also hinders the economic development of China’s securities market and even the country as a whole. This article selects HS Company as the research subject, employing the fraud risk factors theory as the theoretical foundation. Using the financial fraud of HS Company as a case study, it introduces the company’s background, analyzes its fraud methods, motives, and impacts, and proposes countermeasures and suggestions. By conducting a thorough analysis of the case, the article aims to reduce the risk of financial fraud among listed companies and promote the healthy development of listed enterprises.