浅议上市公司财务舞弊及治理.docVIP

浅议上市公司财务舞弊及治理 摘 要 资本市场有效运行的基础是具有透明度和充分含量的信息。会计信息是众多信息中最重要的一部分。上市公司按规定向股东和社会公众公布重要的财务报表，披露与公司经营有关的真实信息，对中国证券市场的规范发展起着非常重要的作用，是规范投资市场环境最根本的基础。投资者想要了解上市公司的经营情况和财务状况以便做出正确的投资意向,那么上市公司向社会公众披露真实可靠的财务信息资料对投资者来说则尤为重要。但是,由于利益的驱使，上市公司管理层有时会运用信息优势，会计政策的选择权等对财务报表进行粉饰，掩饰公司的财务状况。本文介绍了财务舞弊的相关概念及理论，分析了财务舞弊产生的原因，阐述了上市公司财务舞弊的现状并提出了治理财务舞弊的治理措施。 关键词：财务舞弊；上市公司；治理；审计 Discusses To be listed finance corrupting practices and the government shallowly ABSTRACT Efficient functioning of capital markets is based on transparency and full content of information. Accounting information is one of many the most important part of the information. Required listed companies to shareholders and the public important financial statements, disclosure of company information about the real, normal development of Chinas securities market plays a very important role, is to regulate the investment market environment, the most fundamental basis. Investors want to understand the operation of listed companies and financial situation in order to make the right investment decisions, then the listed companies to disclose the information about the authentic and reliable financial information is particularly important for investors. However, because of the benefits of driving, the management of listed companies sometimes use information superiority, the right choice of accounting policy on the financial statements for a cosmetic cover up the companys financial position. This article describes the definition and classification of financial fraud, analyzes the causes of financial fraud, financial fraud described the status of listed companies and put forward measures to control the governance of financial fraud. Key words：Financial corrupting practices；To be listed；Government；auditing 目 录 1财务舞弊相关概念与理论分析…………………………………… 1.1财务舞弊相关概念辨析……………………………………… 1.2财务舞弊理论分析………………………………………… 2 上市公司的舞弊手段……………………………………… 2.1新准则实施之前上市公司财务舞弊常用手法…………………… 2.2新准则实施之后上市公司可能采用的舞弊手法…………………… 3 财务舞弊的产生原因分析………………………………… 3.1财务舞弊产生的内部原因………………………………… 3.2