上市公司财务舞弊与治理对策研究摘要财务报告对企业的经营管理具有重要的意义，可以使企业决策更加合理，同时也是国民经济宏观和微观管理的主要信息来源。上市公司实施舞弊行为提供虚假的会计信息会给社会及投资者带来一系列的危害。近来，国内上市企业的财务舞弊问题越发严重，这种现象严重干扰了国内证券市场的秩序，对于舞弊行为的整治刻不容缓。本文从相关概念和理论入手，对上市公司财务舞弊动机手段及根源进行了比较系统的阐述，结尾部分分别从公司治理内部和外部两个层次对防范上市公司的舞弊行为提出了合理的策略和提议。关键词：财务问题；上市公司；舞弊动机TheListedCompanyFinancialFraudAndCountermeasuresResearchABSTRACTFinancialreportingisanimportantbasisforenterprisemanagementandscientificdecision-making,isalsoanimportantsourceofinformationformacro-economicandmicro-management.Corruptbehaviorlistedcompaniesprovidingfalseaccountinginformationsocietyandinvestorswillbringaseriesofhazards.Inrecentyears,thebehaviorofthesecompanies'financialfraudofmoreintensified.TheconsequencesoffinancialfraudhasbecomeastumblingblocktobringthedevelopmentofChina'ssecuritiesmarket,andhowtosolvethemtemporaryandpermanentcurehasbecomeanurgentproblem.Basedonthesetheoryresearch,financialfraudoflistedcompaniesandtherootofmotivationmeanssystematicallyexpounded,thepaperfinallyfromtheperspectiveofcorporategovernance,internalandexternalauditproposedcountermeasuresandsuggestionsforpreventionoffinancialfraudoflistedcompanies,respectively.Keywords：FinancialProblems;ListingCorporation;FraudMotivation目录一、前言.................................................................1（一）研究背景和意义...................................................1（二）研究方案.........................................................1二、上市公司财务舞弊现状和审计关系..................................1（一）财务舞弊的概念及基本理论.........................................11.财务舞弊的概念...................................................12.财务舞弊的基本理论...............................................2（二）财务舞弊存在的主要方面...........................................31.违规披露信息.....................................................32.现金舞弊.........................................................33.资产重组舞弊.....................................................3（三）财务舞弊与审计之间的关系.........................................4三、上市公司财务舞弊的成因与案例剖析................................4（一）财务舞弊成因.....................................................41.经营业绩考核压力.................................................42.股票发行压力.....................................................43.内部治理结构不完善...............................................64.外部制衡不力.....................................................6（二）案例分析.........................................................6四、治理上市公司财务舞弊的建议与策略................................8（一）健全董事会制度，提升决策效率.....................................8（二）完善上市公司内部会计核算制度.....................................8（三）健全会计准则的相关规定...........................................9（四）完善监管体系.....................................................9（五）完善公司管理机制.................................................9（六）进行内部控制评估和报告..........................................10（七）加强素质培训，增强惩罚力度...............
