“珍贵”的珠宝

鲁迅当年宣传拿来主义，用以抨击国内的保守势力固步自封，不思进取。如今改革开放已30年有余，我国产品的山寨大名已响彻全球，相比他老人家在阴曹地府也能含笑九泉了吧。

世人对山寨产品多有指摘，我倒觉得未必是坏事。虽说美国现在是世界第一科技强国，可在19世纪不也是个欧洲诸国眼中的“流氓”国家么。再如日本，老一辈的人眼中的日货根本无法与美货相提并论。无他，质量太差。

只是如果连骗子也“山寨”外国的先进经验，恐怕就不是好事了。

东方金钰是一家证券市场的老庄股了，原名叫多佳股份，经历多次重组之后，由云南兴龙实业出面重组，并将其转换为珠宝产业。第二次重组的时候，兴龙实业注入了一家名为金钰珠宝的二级公司股权，但随后投资者发现这家公司的盈利水平极其低下。到底是哪里出了问题呢？

金钰珠宝成立之初，注册资本为500万元，之后经多次增资达到1600万元。2004年4月22日，东方金钰董事长赵兴龙以55尊观音翡翠雕件、翡翠善财童子及龙女各一件和 翡翠九品莲台三件作为出资，对金钰珠宝进行了增资 ，金钰珠宝的注册资本从1600万元增加至2亿元，目前金钰珠宝资产中最主要的部分就是玉器。

这些卖不出去的珠宝还真贵啊！

无独有偶，其实在国外早就有人这么做了。

The Gem of Tanzania, a 2kg purple rock that is the subject of the strangest accounting controversy of recent times, has turned out to be real.

However, claims in the company’s accounts that the cricket ball-sized crystal is a ruby worth £11m look increasingly far-fetched.

The FT has obtained information that casts doubt on the veracity of a 2004 certificate valuing the large uncut stone at $20m-$23m, about £11m at prevailing exchange rates.

It appears that the credentials of the UK valuer, which relied on a reference from an employee of Asprey & Garrard, the Queen’s jeweller, may have been forged.

It would now be surprising if the ruby – valued at one point at £300,000 on the balance sheet of Tamar, another company belonging to Mr Unwin – was worth £11m.

But that valuation turned the assets of Wrekin from positive to negative, fostering confidence among suppliers and customers.

水平差不多，但国内的标值显然已经超过了英国的老师，果然是一代更比一代强。