浅谈我国上市公司财务会计报告舞弊问题摘要：经济越发展，会计越重要。会计越重要，会计信息使用者对会计信息的依赖度就越高。会计信息作为经济管理的主要工具，要求以实际发生的交易或事项为基础，公允地反映企业的经营活动水平，保证会计的透明度。所以，会计信息的质量决定经济信息的质量，进而影响着经济决策的质量。本文通过阅读大量的关于财务报告舞弊方面的资料，收集一定数量的舞弊案例，利用会计学、经济学、管理学的基础理论，从财务报告舞弊的内涵、特征和带来的危害出发，阐述我国上市公司进行舞弊所采用的手段和方法，分析我国财务报告舞弊的产生原因，继而提出防范财务报告舞弊的具体对策，即可以从完善会计准则入手，加强公司的外部市场监管，健全公司的内部治理及强化诚信建设来实现。关键词：上市公司；财务报告舞弊；对策Abstract: The economy develops, the more important accounting. The more significant accounting and accounting information users of accounting information, the higher the degree of dependence. Accounting information as the main tool of economic management, requirements to transactions or events actually occurred, based on fair reflection of the level of corporate operations, to ensure the transparency of accounting. Therefore, the quality of accounting information, determine the quality of economic information, thereby affecting the quality of economic policy-making.Through reading a lot of information on aspects of financial reporting fraud to collect a certain number of cases of fraud, the use of the basic theory of accounting, economics, management, and financial reporting fraud from the connotation, characteristics and harm to explain our listed companies means and methods used by fraud, analyze the causes of the financial reporting fraud, then made specific financial reporting fraud prevention measures that can start from improved accounting standards, strengthening the company's external market supervision and improve the compa...
