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摘要:中国经济在过去的一些年里发展迅速，股市从无到有。但是伴随着这一发展，财务报表舞弊也开始如同噩梦一样侵蚀着无数投资者的心神。财务报表舞弊破坏力强，涉及面广，使得中国当今社会经济受到了前所未有的威胁。近几年由于金融危机使得世界经济形势都不容乐观，这也是我国进行经济改革的关键时期。因此，基于社会经济的长期稳定发展，我们需要整顿市场纪律，防止上市公司财务报表舞弊。 本文先对财务报表舞弊进行了定义和辨析，然后回顾了国外的舞弊理论，比如GONE理论冰山理论等等，对我国的财务报表舞弊现状进行一个概括性的叙述，阐述了形成财务报表舞弊的原因和手段及改进措施。10370
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本文对财务舞弊这一资本市场“恶瘤”造成的巨大危害予以揭示，从而提出研究目的。通过解释多种舞弊手法并且予以归类分析，为投资者识别和评估企业风险提出建议。本论文认为“财务报告舞弊”是指上市公司的管理层通过授意财务人员出具虚假的财务信息来误导广大投资者和各级监管机构，从管理者角度出发，分别从财务报告舞弊的手段和成因来进行研究。
本毕业论文力求通过对上市公司财务舞弊手法的揭示和分析，提出具体有效的措施。使上市公司的财务信息会得到最大程度地透明，以保障大众及其他相关利益人的权益，文护和促进世界经济的恢复和发展。
关键字：上市公司；财务舞弊；原因；手段；治理策略
STUDY OF LISTED COMPANY’S FINANCIAN FRAUD
ABSTRACT: With the rapid development of the China’s capital market, financial fraud has also emerged continuously; listed company’s financial fraud has become the focus of Social issues. By a brief introduction to a number of international and domestic listed companies market ”malignant tumor” caused great harm to society, to be revealed, which made the purpose of this study. In recent years, the world economics has been not easy and meanwhile this is the key period of China’s economics revolution. Thus, for the long-steady development of society economic, we need to rectify the market discipline to prevent the fraud of financial statements of listed companies. The first financial statements fraud definitions and Discrimination, and then review the theory of foreign corrupt such as GONE theory, a generalized statement of the status quo of China's financial statement fraud, set forth the reasons for the formation of financial statement fraud and means and improvement measures.
Enormous harm caused by financial fraud capital markets "malignant tumor" to be revealed, so as to put forward research purposes. To explain the variety of malpractice to be classified analysis, recommendations for investors to identify and assess enterprise risk. This paper argues that the financial reporting fraud through behest financial management of listed companies issued false financial information to mislead the majority of investors and regulatory agencies at all levels, from the managers’ point of view, respectively, from the means and the causes of the financial reporting fraud to study.
This article seeks to put forward a concrete and effective measures the reveal and analysis of listed companies' financial malpractice. Financial information of listed companies will be the greatest degree of transparency, in order to protect the rights and interests of the general public and other stakeholders who safeguard and promote the recovery and development of the world economy.
Keywords: listed companies; financial fraud; reasons; means; governance strategy
目录
引言 1
一、财务报告舞弊及相关概念的辨析 4
（一） 财务报告舞弊 4
（二） 会计差错与财务报告舞弊 4