中文摘要：

关联方及其交易作为潜在的舞弊风险领域，一直是监管者关注和风险提示的重点。关联方交易舞弊风险因素具有多样性，有效的内部控制和审计能够揭示和防范关联方交易舞弊风险。本文以紫鑫药业2010年涉嫌虚假财务报告案为例，采用案例研究方法，研究揭示其问题和事实真相。研究发现，上市公司关联方交易舞弊的动机在于提升股价，实现解禁套现最大化之目的，而内部控制缺陷和审计失职为关联方交易舞弊提供了机会。对此，企业和会计师事务所应完善内部控制尤其是高管诚信守法建设，提升风险管理能力。监管者应进一步加大会计准则、内控规范和审计准则等执行的监管力度，维护公众利益。

英文摘要：

Related party transaction as a potential area of fraud risks has been the focus of regulators and a key sign of risk warning. Fraud risk factors of related party transaction are diverse, so effective internal control and audit should be taken to reveal and prevent fraud risks of related party transactions. In this paper, we choose the case of alleged false financial reports in 2010 of Zixin Pharmaceutics as the object, and use the method of case study to reveal its problems and the truth. We found that, the motive of listed companies to conduct related party transaction fraud is to deiberately push the price of stocks so as to achieve the purpose of lifting the ban to maximize cash, deficiencies in internal control and dereliction of duty in auditing, thus creating an opportunity for related party transaction fraud. So, enterprises and accounting firms should improve internal con- trel, especially the construction of executives＇honest and law-abiding awareness, to enhance risk management capabilities; reg- ulators also should strengthen regulation on the implementation of accounting standards, internal control standards, auditing standards and so on, to protect the public legal interest.