上市公司财务舞弊及治理.docVIP

摘要：财务舞弊一直都是全世界比较普遍而且难于解决的课题。近年来，在我国的证券市场上还出现了一大批造假金额上亿元甚至上十亿元的上市公司，上市公司财物舞弊丑闻事件很大程度上影响了会计报告信息使用者的利益以及资本市场的健康发展。财务舞弊不仅损害了上市公司自身的健康发展，破坏资本市场资源配置机制，误导投资者、债权人和相关决策者，而且使上市公司的财务报告及由此形成的审计报告丧失应有的风险预警作用，并对一国乃至全球的经济决策产生消极的影响。因此，财务舞弊的防范与治理就显得尤为重要。 本文从财务舞弊概念的角度开始，分析了上市公司财务舞弊的表现，特点，以及手段，剖析了上市公司财务舞弊的原因，有针对性地提出了相应的治理对策。在文章最后，提出了完善上市公司治理机制的建议，以防范和解决财务舞弊行为。 关键词： 上市公司 财务舞弊 手段 对策 Abstract ：Financial fraud is an issue which is very general and not easy to deal with in the world. Recent years, our security market has also emerged a large of companies whose false amount is up to 100 million or even as much as one billion yuan .public company accounting fraud or fraud scandal, this kind of event triggered a huge crisis of the securities market, to a great extent, influences the accounting report information to the users interests and the healthy development of the capital market. Financial fraud is not only harmful to the health development of listed companies ,to destroy the allocation of resources ,to mislead investors , but also have a negative impact on decisions about economy against one country and even the world. Therefore, it is important to prevent and govern the financial fraud. this paper, from financial fraud related concepts to the heart of the Angle, this paper analyzes the financial fraud of listed companies performance, as well as the means, traced back, analyses the reason of the financial fraud of listed companies, pertinently put forward the corresponding countermeasures. At last, the thesis give some suggestions about perfecting the corporate governance mechanisms of listed companies ,so as to prevent and resolve the financial fraud. Key words: the Listed company Financial fraud Methods countermeasures 从上个世纪90年代以来，我国的证券市场交易日益壮大发展，与此同时，会计信息披露制度也不断发展完善，对上市公司的舞弊起到了一定的作用。但是，近年来，相继曝出上市公司会计造假或者舞弊的丑闻，例如万福生科、紫光古汉、绿大地等等。此类事件引发了证券市场的巨大危机，很大程度上影响了会