上市公司财务报表舞弊的识别和规避.docVIP

PAGE PAGE 21 上市公司财务报表舞弊的识别和规避 摘要：近年来，中国市场经济体制改革不断深化，资金金融证券市场不断发展繁荣，良好的市场环境和秩序使得大量的上市公司涌现，对推动资金运作，盘活现有资源，解决就业问题等有很大的帮助，但同时也出现了由于技术转型，盲目扩张，投资预估不准等造成的资金紧张，一些上市公司通过财务报表舞弊获取更多的融资，从早年银广夏，蓝田到近年的绿大地，金亚科技等，这一行为扰乱了市场秩序，打击了投资者信心，阻碍证券业的长足发展。无独有偶，美国华尔街频频爆出财务舞弊丑闻，安然，世通，法尔莫等影响重大，使得美国的财务监管体系不断严密。因此，如何帮助投资者识别财务报表舞弊，降低损失的可能性迫在眉睫。本文以国内外现有的研究为基础，分析上市公司财务报表舞弊的动因，常见做法，并结合实际，举上海物贸的具体案例，进一步探讨识别方法和规避措施。 关键词：财务报表舞弊； 动因；识别方法；规避措施 Recognition and avoidance of financial statement fraud in listing Corporation Abstract: In recent years, deepening reform of Chinese market economic system, financial and securities capital market booming, good market environment and order makes a large number of listed companies emerge, a great help to promote capital operation, utilizing existing resources, solving the employment problem,, but at the same time, there are due to technical transformation, blind expansion, investment estimation uncertainty caused by the shortage of funds, some listed companies through the financial statements fraud to obtain more financing, from the early years of Yinguangxia, Lantian to in recent years, the green earth, Jinya technology, it disrupted the market order, a blow to the confidence of the investors, hinder the rapid development of the securities industry. Coincidentally, the Wall Street frequently broke financial fraud scandal, Enron, WorldCom, his great influence, the U.S. financial regulatory system has been closely. Therefore, how to help investors identify financial statements fraud, reduce the possibility of loss is imminent. In this paper, based on the existing research at home and abroad, analysis on motives of listed company financial statement fraud, common practice, and combined with the actual lift the concrete case of Shanghai Wumao, further explore methods for identification and mitigation measures. Keywords: Financial statement fraud;；motivation；identification method;；avoidance measures 一、 导论 （一） 问题的提出 截止2015年12月31日 ，中国上市企业累计2820 家，其中上海证券交易所上市的有1079只，2015