会计学-上市公司财务报告舞弊手段及成因分析-16183字.docx

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1、上市公司财务报告舞弊手段及成因分析摘 要近年来中国经济快速发展，与此同时，股票市场也在蓬勃发展。上市公司披露的财务报告造假问题更为突出，造假现象给投资者和政府造成了严重的损失，资本市场的运行秩序被干扰，社会的信用体系被破坏。所以，探寻上市公司财务报告舞弊治理方法刻不容缓。本文将以上市公司财务报表舞弊的危害、舞弊的手段和舞弊的原因作为切入点，深入探究现在上市公司舞弊的问题所在。首先从利润表和资产负债表两张重要财务报表分析舞弊的手段，其次从内部因素和外部因素提出舞弊的成因，然后，根据近年来舞弊的案例分析财务报表识别法和财务指标识别法两种方法，进而提出治理财务报告舞弊行为的建议和解决方案。关键词：上

2、市公司；财务报告舞弊；成因；资本市场IAbstractFraudulent Methods and Causes Analysis of Listed Companies Financial ReportsAbstractIn recent years, the Chinese economy has developed rapidly, and at the same time, the stock market is also booming. The problem of fraud in financial reports disclosed by listed companies i

3、s more prominent. The phenomenon of fraud has caused serious losses to investors and the government, the order of operation of the capital market has been disrupted, and the social credit system has been destroyed. Therefore, it is urgent to explore ways to manage listed companys financial report fraud.This article will take the harm of listed companys financial stat