上市公司财务造假手段探析——以圣莱达公司为例论文设计

摘要近年来，中国证监会加大了对财务造假的整治力度，揭露了许多上市公司的财务造假案，不断刷新了人们的认知下限。上市公司的财务造假一直是我国资本市场上的痼疾。作为世界知名的电子制造商，圣莱达不仅拥有出色的制造技术，而且还存在着严重的财务造假行为。与以前的财务造假相比，圣莱达以法律形式掩盖了非法目的，手段更加隐蔽，不易发现。他利用诉讼和政府补贴开始了新的造假模式。圣莱达的造假事件严重影响了股民的态度和对证券市场的信心。因此，本案的研究可以补充对财务造假的识别与分析方面的理论。关键词：圣莱达；财务造假；财务造假手段；政府补助AbstractIn recent years, the China Securities Regulatory Commission has stepped up its efforts to rectify financial fraud, and exposed the financial fraud cases of many listed companies, constantly refreshing people's cognitive limits. The financial fraud of listed companies has always been a chronic illness in China's capital market. As a world-renowned electronics manufacturer, St. Leida not only has excellent manufacturing technology, but also has serious financial fraud. Compared with previous financial fraud, St. Leida concealed the illegal purpose in the form of law, the means are more concealed, and it is not easy to find. He used litigation and government subsidies to start a new fraud model. St. Laida's fraud incident has seriously affected the attitudes of investors and confidence in the securities market. Therefore, the research in this case can supplement the theory of identification and analysis of financial fraud.Keywords: St. Leida; Financial fraud; Financial fraud; Government subsidies目 录引言................................................................1一、上市公司财务造假问题............................................1（一）财务造假的定义............................................1（二）财务造假的原因............................................11.低廉的造假成本........................