商业伦理道德的缺失与重建——以粤传媒财务造假为例

The Absence and Reconstruction of Business Ethics—A Case Study of Financial Fraud in Yue Media Group

摘要: 近年来上市公司财务造假事件频发，严重损害了以投资者为核心的多元利益相关者的权益，并侵蚀了市场公平的根基。本文以粤传媒收购香榭丽公司过程中的财务造假事件为例，基于利益相关者理论视角，探讨了商业伦理在企业管理中的核心重要性。文章分析了粤传媒财务造假事件暴露出的管理层伦理失范、会计职业道德失守、内部控制失效等问题，并指出这些问题对多元利益相关者权益、市场公平与社会信任网络造成的系统性破坏。最后，文章提出了强化高管问责机制、加强会计人员职业道德建设、完善内部控制与审计机制、提高企业透明度和公信力等旨在重建商业伦理的对策建议，以期从利益相关者整体价值出发防范类似事件，维护资本市场健康发展。

Abstract: In recent years, financial fraud cases of listed companies have occurred frequently, seriously damaging the rights and interests of multiple stakeholders centered on investors and eroding the foundation of market fairness. This article takes the financial fraud case during the acquisition of Xiangxieli Company by Yue Media as an example, and based on the perspective of stakeholder theory, explores the core importance of business ethics in enterprise management. The article analyzes the problems exposed by Yue Media’s financial fraud case, such as ethical misconduct of management, loss of accounting professional ethics, and failure of internal control, and points out the systematic damage these problems cause to the rights and interests of multiple stakeholders, market fairness, and the social trust network. Finally, the article puts forward countermeasures and suggestions aimed at rebuilding business ethics, such as strengthening the accountability mechanism for senior executives, enhancing the professional ethics construction of accounting personnel, improving internal control and audit mechanisms, and increasing the transparency and credibility of enterprises, in order to prevent similar incidents from happening and maintain the healthy development of the capital market from the perspective of the overall value of stakeholders.