摘要随着我国经济多样化进程的不断加速，会计环境的复杂程度日益升高，加之经济项目的泛滥，造成会计造假行为更是愈发猖獗，由此带来的经济、政治、社会危害也是十分严重的。本文先分析了研究背景以及国内外现状，接着分析上市公司会计信息造假概论，结合我国几个上市公司会计造假案例并研究了会计信息造假的原因，其中包括调节资产、操纵利润、偷税漏税以及管理层造假等，最后提出符合我国国情的会计信息造假行为的抵制建议，以完善上市公司会计信息造假的现状。关键词：会计信息造假调节资产操纵利润偷税漏税上市公司IAbstractWith the acceleration of the process of economic diversification in China, the complexity of the accounting environment is increasing, coupled with the proliferation of economic projects, accounting fraud is becoming more rampant, and the resulting economic, political and social hazards are also very serious. This paper first analyses the research background and the current situation at home and abroad, then analyses the introduction of accounting information fraud of listed companies, combines several cases of accounting information fraud of Listed Companies in China and studies the reasons of accounting information fraud, including adjusting assets, manipulating profits, tax evasion and tax evasion, and management fraud, etc. Finally, it puts forward some suggestions to resist accounting information fraud in line with China's national conditions. In order to improve the status quo of accounting information fraud in listed companies.Keywords:accounting information fraud regulating assets manipulating profits tax evasion and tax fraud listed companies目录摘要..........................................................................................................................................IAbstract.................................................................................................................................II绪论.....
