I我国上市公司财务会计舞弊的特征及治理研究——以江苏雅百特公司为例摘 要我国上市公司财务舞弊案件层出不穷，高层管理人员用不法手段，粉饰财务报表达到满足自己对金钱的贪念。这种行为严重侵犯了投资者的合法权益，对社会造成了不良影响。2013 年我国提出“一带一路”的倡议，随着政府的号召很多中国上市公司拓展海外市场。由于海外项目造假成本低廉且各国审计制度各有不相同的地方，跨境审计成本较高，审计机构监控相对困难、证监会核查难，舞弊不易被识破，成为了一些上市公司进行财务舞弊的首选。江苏雅百特科技股份有限公司是首家被中国证券监管机构揭示重大海外造假的企业。该案例比较有代表性，因此本文选择江苏雅百特财务舞弊案件进行分析，对其财务舞弊事件过程进行梳理回顾，用舞弊三角理论分析江苏雅百特财务舞弊的原因，根据相关资料认为雅百特通过虚造境外工程项目，虚构建材出口贸易，虚构国内建材贸易的手段进行财务舞弊，总结该案件有公司特征，行业特征，地区特征的舞弊特征，并从上市公司治理结构，上市公司管理人员的职业道德教育，对企业海外项目的跨境监管力度，证监会的财务舞弊处罚力度，鼓励知情人举报，会计师事务所自身责任和道德水平的方面提出治理方案。关键词：上市公司；财务舞弊；一带一路IIResearch on the Characteristics and Governance of Financial Accounting Fraud of Listed Companies in China-Base On The Case Of Jiangsu YabaiteAbstractFinancial fraud cases of China's listed companies emerge one after another. Senior managers have a fluke mentality. They whitewash financial statements to satisfy their greed for money by means of illegal means .This behavior seriously violated the legitimate rights and interests of investors, and caused a bad impact on the society. In 2013, China launched the "One Belt And One Road" initiative, the government's plan calls for many listed companies to expand overseas. Due to the low cost of overseas project fraud and different audit systems in different countries, the cost of cross-border audit is relatively high and it is relatively difficult for audit institutions...
