本科论文摘 要财务报表舞弊是为了欺骗报告使用者而对财务报告中列示的数字或财务报表附注进行有意识的错报或忽略。随着经济全球化的加剧，我国制造业上市公司的财务压力相对较大。在最近的几十年里，我国上市公司的财务报表舞弊事件频出，财务舞弊对公开披露信息的歪曲和篡改对我国上市公司的健康发展产生了严重影响。这种情况不但会损害债权人和投资者的利益，还会影响国家对资本主义市场的调控，因此对舞弊情况的手段及其现状的分析对于有效杜绝舞弊事件的发生有着重大的意义。基于前辈的研究基础，笔者综合了近几年中国制造业上市公司的发展情况，对舞弊事件产生的原因及其手段进行了简要分析，并结合近几年内发生的舞弊案具有代表性的制造业企业——宁波圣莱达作为案例研究对象，分析该舞弊事件的背景、过程及其手段，然后根据前文分析的结果就圣莱达公司存在的管理问题和舞弊分析过程中所涉及制度缺陷，结合我国的实际情况就问题的有效解决提出合理化的建议。关键字：财务报告舞弊，制造业上市公司，舞弊动因，舞弊对策本科论文Abstract Financial statement fraud is the deliberate misstatement or omission of figures or notes to the financial statements in order to deceive the users of the reports. With the intensification of economic globalization, the financial pressure of listed manufacturing companies in China is relatively large. In recent decades, China's listed companies have experienced frequent financial statement fraud incidents, and the distortion and falsification of financial fraud information has had a serious impact on the healthy development of China's listed companies. This situation will not only harm the interests of creditors and investors, but also affect the state's regulation of the capitalist market. Therefore, the analysis of the means of fraud and its current situation is of great significance to effectively prevent the occurrence of fraud.In previous research, on the basis of the development of manufacturing industry listed companies in China in recent years, the causes...
