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1、科龙电器调查案例分析(CasestudyofKelonElectricSurvey)Casestudyofclassicauditcase(three)--casestudyofKelonElectricSurveyAuthor:DongQiAccordingtotheinstructionsissuedbytheleadershipoftheStateCouncilandtheChinaSecuritiesRegulatoryCommission,inFebruary2005,theGuangdongKelo
2、nElectricalHoldingsCo(hereinafterreferredtoasKelonElectricAppliance)wasregisteredforinspectiononsuspicionofsecuritiesviolations.Inaccordancewiththeunifiedarrangementsofinspectorsabureauofinvestigationofthecase,inApril5,2005admittedtotheendofJulytocompletethe
3、survey,on-siteinvestigation.Fromtheinvestigationprocessandsituation,thecaseinvolvedmanysubjects,bothKelonGreencoolcompany,corporate,andothercompanyexecutivesandaseriesofpersonaldevices,thecaseiscomplex,involved,andallegedeconomiccrimesareserious,theStateCoun
4、cil,theCommissionandthePartyleadershipatalllevelsofgovernmentattachesgreatimportancetotheCommission,calledin2005thefirstcase.Atpresent,theSecuritiesRegulatoryCommissionhasalreadymadeanadministrativepenaltyreportonthecaseofsecuritiesviolations.Someofthesuspec
5、tedcrimeshavebeeninvestigatedbythepublicsecuritydepartment.ThisseriesofcasesthroughtheintroductionpartoffactspublishedandotherssuspectedofillegalsecuritiesandGuChujuneconomiccrime,summarizestheprocessofinvestigationandsurveymethodsofillegalpractices,thecasei
6、nvolvedtheinvestigators,tosummarizetheexperienceandlessons,inspectiontechniques,andattemptstoexplorethebeneficialimprovementoflistedcompanyauditandsupervision.KelonElectriccaseintroductionGuChujunlateApril2005TianjinXing-run,allegedbyTianjinLixin,Greencool(S
7、henzhen)procurementcenterandotheroccupationofKelonElectrical178millionyuanofmoneyI.investigatingthefactsInlateApril2005,theCommissiononKeloninvestigationprogress,xianshibumiaoimmediatelyacceleratedtoGuChujunKelon,hollowedoutpace,ZhangHong,CengJunhongandZhang
8、Xihanunderthearrangementtopurchasesteelbyname,TianjinXing-runIndustry&TradeDevelopmentLimitedcompany(hereinafterreferredtoas"TianjinXing-run"),TianjinLixinTradeDevelopmentCo.thecompany(hereinaft