企业财务舞弊案例分析及启示.doc

PAGE 2 1 企业财务舞弊案例分析及启示 中 文 摘 要 本文以两面针舞弊为案例，进行研究，浅析了两面针财务舞弊发生前的异常，财务舞弊的具体手段以及两面针的舞弊动机。总结两面针财务舞弊案例带给我们的启示，提出了对我国上市公司财务舞弊实施有效治理的政策建议。 近几年随着我国证劵金融市场的飞速发展，对上市企业会计信息的披露制度提出更高的要求。尽管中国证监会这些年采取各种措施加强了对上市公司监管力度，然而我国上市公司财务舞弊现象始终此起彼伏，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。 有效的治理上市公司的财务舞弊行为，对完善我国证券市场的信息披露制度，增强证券市场运行的有效性，有着举足轻重的作用，要对上市公司的财务舞弊行为起到有效的遏制作用，除了要洞悉其舞弊惯用的伎俩，了解其采取的方法，从源头上堵塞其投机取巧的漏洞，还要对其财务舞弊的动机进行分析，采取相应的措施降低引发财务舞弊动机的可能性。 关键字：两面针；财务舞弊；政策建议 Abstract Abstract: The sound value measurement provides the decision-making useful accounting information for the investor and the social public the new idea, caused our country accounting standards international to hasten with the work forged ahead a stride. This article from sound value's meaning, the essence will embark, carries on the analysis to the sound value application process's insufficiency, the question which on our country new accounting standards in and sound value accountant measures in the utilization which meets to put forward a feasible proposal. In recent years as China's securities market 's rapid development, the listed company accounting information disclosure system put forward higher requirements. Although the China Securities Regulatory Commission this year to take various measures to strengthen the supervision of listing Corporation, however our country listing Corporation financial fraud phenomenon always as one falls, not only damage the listing Corporation its healthy development of the capital market allocation of resources, destruction mechanism, to mislead investors, creditors and relevant decision makers, but also make the financial report of listing Corporation and the resulting loss of audit report due to the risk early warning function, and to a country and even global economy is decision-making bring negative effect. The effective governance of listing Corporation financial fraud, to improve China's securities market information discl