本科论文摘 要证券市场的成立与发展给企业带来了很多机会，伴随证券市场的壮大，越来越多的企业可以通过 IPO 融资。而一些企业为了成功上市或者达到 IPO 的条件和标准，就会在 IPO 环节进行造假，通过虚假记载财务数据并顺利通过监管部门的审核，然而这种丑行及违法行为最终会被监管部门和广大媒体揭露。最近几年，证监会也披露一些IPO 会计造假的典型企业。比如，家喻户晓的 “银广厦”，“绿大地”，“万福生科”等。这些造假行为，不仅不利于公司的治理，失去市场竞争力，损毁企业形象，败坏社会风气。同时，对我国证券市场，尤其是股票市场的健康发展造成了严重的威胁，不利于国家资源的优化配置，且已经不仅限于经济领域，渐渐演变成社会各界都关注的问题。如果不尽快提出有效措施，将给证券市场的健康发展埋下隐患。因此，为了有效减少 IPO 会计造假行为，我们必须付出行动，相关部门要引导企业走上平稳健康发展之路。关键词：IPO，会计造假，职业道德AbstractThe establishment and development of the securities market have brought opportunities to enterprises. With the development of the securities market, more enterprisescan go public by means of IPO to raise funds for development. However, with more and more enterprises competing to be listed first, some problems arise in the stock market. Some enterprises make false accounting fraud in order to maintain a high stock price and some enterprises will make false accounting in order to achieve IPO successfully. Some IPO companies cover up the financial data and pass the regulatory review. However, under the supervision of the people and the media, their fraud behavior is finally found and terminated by the regulatory authorities. In recent years, China Securities Regulatory Commission has also disclosed some typical enterprises with IPO accounting fraud. For example, the household name"Silver guangsha","Green earth","Wanfu customers" and so on. The exposure of these accounting fraud behaviors caused the company's stock pr...
