摘要自我国实施经济改革开放后,我国的市场经济发展十分迅速,经济效益逐渐成为我国上市公司实现自身价值的最终目标,在此背景下财务舞弊现象逐渐变得严重。从西安达尔曼、银广夏,到万福生科、广东科龙等上市公司纷纷爆出财务舞弊事件以来,社会各界人士对于财务舞弊现象关注越来越多。自从二十一世纪起,财务造假事件就频频发生,为了促进市场经济环境健康持续发展,实现良性的经济循环,对于这类造假案件进行深入研究十分有必要,并及时总结案件手法,提出相应的对策建议。因此,本文以广东科龙财务舞弊现象作为研究对象,着重分析了其造假手段,并进一步总结其财务舞弊的对策与建议。关键词:财务舞弊;科龙;会计核算;市场经济;防范对策ABSTRACTWiththeglobalizationofeconomyandthemarketeconomicsystemreformoftheincreasingly,economicbenefitmaximizationbecomepubliclistedcompaniestoachievetheultimateexpressionoftheirownvalue,andthefinancialfraudinthisparticularbackgroundundertheinfluenceoftheintensified.SincetheDAermaninXian,YinGuangXia,Guangdongkelon,suchaslistingcompanieshavereportedfinancialfraudsincetheevents,financialfraudbythesocialattentionfromallcircles.Informationasymmetryofaccountinginformationpubliccommoditypropertyinterestdrivecorporategovernanceandfinancialfraudfailureisthebreedinggroundtheinternalcause,andthemarketmechanismandtheabsenceoftheinformationneedsoftheshortcomingsofthecertifiedpublicaccountantsauditindependencelackoflegalsystemisnotperfectandmoralrestraintistopromotetheweakeningoftheexternalconditionofthefinancialfraud.Inrecentyears,thefinancialreporteventemergeinendlessly,researchanddiscusstheseproblemstothepreventionandcontroloffinancialfrauds,alsobehelpfulforpromotingsustainableeconomicharmoniousdevelopment.Now,withtheconstantlyincreasingofthecompaniesofaccountingfraud,financialfraudhasbecomeahoteconomictopicwhichattractssignificantattention.ThispaperinGuangdongkalongfinancialeventasanexample,thepaperanalysesthelistedcompaniesinChinafinancialfraudreasonsandputsforwardcorrespondingstrategies.Keywords:FinancialFraud;Kelon;Accounting;Marketeconomy;PreventionCountermeasures目录1.1选题的背景及研究意义...........................................................................................................41.2国内外文献综述......................................................................................................................51.2.1国内研究综述..........................................................................................................51.2.2国外研究综述.........................................................................................................61.3写作内容及方法......................................................................................................................62财务舞弊相关理论概述................................72.1财务舞弊一般手法....................................................................................................................72.1.1虚构交易事实..........................................................................................................72.1.2利用不恰当的会计核算..........................................................................................72.1.3利用会计政策..........................................................................................................72.1.4通过不恰当关联交易..............................................................................................83科龙公司财务舞弊案简介.....