新会计准则下上市公司财务舞弊的研究.doc

新会计准则下上市公司财务舞弊的研究 作者：张静 摘　要 上市公司是各个所在行业的领航人，代表着行业未来发展的最新动态和发展方向。它们在为国家经济的快速发展做出重要贡献的同时，上市公司的财务舞弊问题的也十分普遍，这对国家的经济市场发展产生了十分严重的负面影响。上市公司财务舞弊之所以存在，是由于上市公司、政府部门和投资者等多方利益博弈产生的。财务舞弊导致披露的会计信息与实际的差别太大，对信息使用者的判断和各项决策产生严重的影响。会计信息使用者为了减少各项决策的失误，只有通过不断提高自身的判别能力，这样才能避免损失的发生。2006年2月15日财政部颁布了新会计准则。新会计体系的推出不仅可以更好的服务于企业，还可以对企业的行为进行规范。本文以2006年颁布的新会计准则体系为出发点，通过研究新会计准则对上市公司财务舞弊的影响，以财务舞弊产生的原因、财务舞弊的手段以及如何治理舞弊行为等问题为主线来研究上市公司的财务舞弊问题，最后本文提出一些有建设性意义的意见，为遏制我国上市公司的财务舞弊做出一点贡献。 关键词：  Abstract Listed company as a leader in its industry, it leads the development of the industry’s latest developments and trends. On one hand, listed companies make a positive contribution to the national economic development, while on the other hand, listed companies exist financial fraud in the world. It has brought serious negative impact to the stock market development. Listed companies exist financial fraud objectively, which is a listed company itself, government, investors and intermediaries such as multi-stakeholder game results. Financial fraud result in disclosure of information distortion, seriously affecting the information users and the decision-making judgments. Only by constantly improving the ability of identify accounting information can reduce errors in the decision-making.On February 15, 2006, the Ministry of Finance issued the New Enterprise Accounting Standards. The formulation of the new standards system is to provide better services to enterprise and standardize the enterprise’s behavior. This article focuses on the issuing of new accounting standards, via the study of effect of new accounting standards towards financial fraud of listing companies, taking the establishment of accounting standards, accounting supervisal, internal governance structure as masterstroke. Finally, the article comes to constructive conclusion which can provide reference towards valid refraining of financial fraud behavior. Key Words: Listed Companies;New Accounting Standa