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摘要中国股市从上世纪90年代初创办至今虽然只有短短20多年的历史，却成就斐然,已经发展成一个有重要影响力的资本市场。但是其中问题矛盾也是不断，相较于成熟资本市场百年的发展历史，中国股市还有很多体制方面有待完善健全，监管层的执行效率也待改进。
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近些年，我国证券市场的不断发展和完善：中小版、创业板的推出，以及即将到来的新三版和国际版，证券市场的体制在趋于国际化和不断完善，IPO申请数量也呈井喷式发展，两市A股数量已达近XX家，上市公司越发重视财务管理工作，财务信息日益丰富，财务手段不断发展。然而，近些年会计丑闻也时常发生，因此这已成为当下最受关注的热点问题。10805
鉴于此，本毕业论文对上市公司较为常见的舞弊手段进行解析，并由此进行如何加强审计、防范财务欺诈的探讨。
关键词:上市公司;欺诈;舞弊：监管；审计；
Theory of accounting fraud of listed companies
Abstrat
China's stock market from the last century at the beginning of 90, company has a history of over 20 years, to an influential capital market from the niche market development. Although this is only a short span of 20 years, has achieved remarkable achievements. But the problem is, compared with mature capital markets, a hundred years of development, Chinese stock market has a lot of system to be perfect, regulatory efficiency is to be improved.
In recent years, the development of China's securities market and perfect: small and medium-sized version, the launch of the gem, and the upcoming new version three and international edition, securities market system in the internationalization and continuous improvement, IPO application amount also shows blowout type development, two, A shares the amount already amounted to nearly 2500, more and more listing Corporation pay attention to financial management, financial information is becoming richer, the continuous development of financial instruments. However, the listing Corporation also emerge in an endless stream of financial fraud, the accounting scandal has become one of the most concerned problems.
In view of this, this article on the common domestic listing Corporation financial fraud means of analysis, to explore how to prevent financial fraud audit, and on this basis.
Keywords: listing Corporation; fraud; Fraud Auditing: supervision;
目录
一、引言 2
（一）上市公司财务欺诈的定义 2
（二）上市公司财务欺诈问题的现状和存在的问题 2
二、上市公司财务舞弊的常见手法分析 3
（一）存货 3
1、舞弊手法解析 3
2、舞弊的迹象 6
3、对策分析 6
(二) 资产减值准备 6
（三）关联交易调节利润 8
1、其主要手段如下: 8
2、对此，有什么措施呢？ 9
3、外审人员可以从以下角度去研判是否存在关联交易： 9
（四）通过时差调节利润，以及成本费用的不当填列 10
（五）信息披露 10
1、“打补丁”现象 11
2、概念性信息 11
（优尔）利用不当会计政策和会计估计变更进行造假 13
1、上市公司会计估计变更的项目 13
2、对策建议： 14
（七）审计独立性 14
1、以下是对于缺乏独立性原因的分析： 15
2、对审计合谋的建议 15
三、对上市公司财务欺诈问题的识别与防范 16