上市公司财务舞弊手段分析和防范对策.docVIP

PAGE PAGE 25 上市公司财务舞弊手段分析和防范对策 摘要 反应经济活动的真实性是会计信息的基本要求。然而，随着我国经济的发展和上市公司数量的不断增加，财务舞弊现象层出不穷，会计信息真实性饱受困扰。不少知名企业财务舞弊问题的曝光，也让我们意识到财务舞弊手段的多样性，其危害也在进一步加深。上市公司财务舞弊行为不仅侵害投资者的利益，而且破坏证券市场秩序，影响证券市场的成熟发展，扭曲了资本市场向市场化的进一步迈进，阻碍了国民经济的健康发展。因此，严惩财务舞弊行为、防范治理造假之举已迫在眉睫。 国内外专家对财务舞弊的动因、手段等已有相关研究，本文在总结舞弊动因的条件下，从上市公司生产经营的不同业务过程入手，研究归纳上市公司可能容易采取的财务舞弊手段和表现特征，基于证监会关于上市公司的处罚公告，对现阶段的舞弊手段进一步的统计和分析。最后，从企业人员、公司治理结构、信息披露制度以及外部审计监督四个方面对我国上市公司的财务舞弊问题建言献策。 关键词： 财务舞弊舞弊手段防范对策 A Research on financial fraud means and countermeasures in listed companies Abstract The basic requirement of accounting information is the reaction of economic activity’s authenticity. However, with the economic development and the increasing number of listed companies in China, financial fraud after another, troubled the authenticity of accounting information. The exposure of many well-known companies’ financial fraud problem let us realize that the means of financial fraud have become diversified, and the harm being further deepened. Listed companies financial fraud behavior not only blows to investor confidence, but also destroys the order of securities market. Therefore, it is essential to punish, prevent and resolve the financial fraud. Based on the causes of financial fraud, experts at home and abroad have been do some relevant research on the means and countermeasures. This thesis starts from the different business cycles of a company’s business activities，and reveals different financial fraud methods that listed companies would take and the signs that their fraud activities display．This paper makes further fraud statistics and analysis based on punishment announcement of China Securities Regulatory Commission on listed companies. Finally, the paper gives related suggestions on how to solve the problem of Chinas listed companies’ financial fraud from the accounting personnel, corporate governance structure, information disclosure system as well as external supervision of audit. Keywords: financial fraud, fraud means, the