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“雅百特” 涉嫌白领犯罪

2017-09-07 07:26:53   中国青年网

□ 杨于泽

虽然中国股市一直声响很大,但要不是外交部新闻发言人近日公开证实一个叫“雅百特”的上市公司曾通过虚构海外工程项目等手段虚增营业收入和利润、并涉嫌伪造巴基斯坦政要信函,很多人都不知道曾经的“妖股”雅百特被证监会查了。

证监会的正式处罚决定尚未公布,但今年5月发出的处罚提前告知书称,雅百特于2015年至2016年9月通过虚构海外工程项目、虚构国际贸易和国内贸易等手段,累计虚增营业收入约5.8亿元,虚增利润近2.6亿元,其中2015年虚增利润占当期利润总额约73%。所拟处罚是,对雅百特处以60万元罚款,拟对相关负责人实行市场禁入。

有人说,雅百特丢丑丢到国际上去了。这家公司声称,公司在巴基斯坦某市开展的城市快速公交专线项目进展顺利,实现收入超过2亿元。他们还伪造巴国政要信函,为其虚构项目背书。外交部发言人证实,雅百特同巴国并无任何经济关系与资金往来,巴政要信函自然也是无中生有。

这是一种什么行为?按照证监会执法术语,是“虚构项目”“虚增营业收入”。但说得通俗一点,就是一种诈骗活动。据证监会提前告知称,对于此案,“发现涉嫌犯罪的,坚决移送公安机关”。但已有法律专业人士称,在我国股市,因财务造假被追究刑事责任的多属于上市阶段造假的个案,所以雅百特未必会受到刑事追究。

如果对这种公开的欺诈行为不予刑事追究,那就太对不起公众的正义观念了,而且会纵容和鼓励更多的公司欺诈行为。如果是一个自然人搞诈骗,法律是毫不含糊的。《刑法》第二百六十六条开门见山的规定,诈骗公私财物,数额较大的,处三年以下有期徒刑、拘役或者管制。诈骗罪的最高刑是无期徒刑。企业在市场上进行诈骗,为企业、控制人和高管谋取不正当利益,与自然人搞诈骗并无二致。

企业高管在金融市场上搞诈骗,外国称之为“白领犯罪”。2001年爆出的“安然案”是“白领犯罪”的一个典型案件,安然领导层大搞财务造假,把业绩打扮得很亮丽,一度获评为“美国最具创新精神公司”。被人举报后,安然遭到调查,数十高管被起诉,其中公司CEO斯基林获刑24年。白领打着公司旗号搞诈骗,照样要坐牢。

办一家企业不容易,企业上市也不容易,具有企业家精神的人在任何社会都很金贵。但企业和企业家得走正道,虚构工程项目、虚增营业收入、杜撰外国政要信函,目的是为了骗钱,已经涉嫌破坏市场经济秩序、金融秩序的犯罪行为。《刑法》规定了违规披露重要信息罪,以及编造并传播证券交易虚假信息罪,这两个条文必须在司法实践中用起来。

可能有的人舍不得对企业和企业高管“动刑”,原因可能是想放他们一马,给机会重新做人。但要一家“人品”不好的企业,风险大于收益。美国与安然切割,我们也没理由舍不得雅百特。一方面我们激发社会活力,另一方面我们落实游戏规则,一家骗子企业倒下去,会有千百家优质企业脱颖而出。留一颗老鼠屎,迟早会坏了一锅“法治经济”的汤。(作者为本报评论员)

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