《我国上市公司财务报告舞弊行为的研究》-毕业论文（设计）.docVIP

我国上市公司财务报告舞弊行为的研究 摘要：财务报告舞弊行为对资本市场的正常发展造成了巨大阻碍，一直受到资本市场监管部门和学术界的广泛关注。本文结合中国转轨经济时期的特殊制度背景，对我国上市公司财务报告舞弊的动因、手段及识别进行了分析，本文最后为我国财务报告舞弊的综合防范与治理提供有益的政策建议。 关键字：财务报告舞弊；上市公司；动因；手段；识别 An research on Financial reporting fraud of China’s Listed Company Abstract:To the normal development of capital markets ,Financial reporting fraud has been tremendous obstacle ,which attract great attention of the capital market authorities and academic at. In this paper, We study the motives of the financial reporting fraud，the financial reporting fraud means and its identifying methods in the special institutional bac