摘要我国资本市场自建立以来也爆发了数十起影Ⅱ向较大的财务报告舞弊案。特别是近几年以来，涉农南纺股份有限公司财务报告舞弊案造假规模越来越大，造假手段也越来越隐蔽。本文首次对涉农南纺股份有限公司财务报告舞弊进行系统研究，对于加强南纺股份有限公司监管、促使南纺股份有限公司完善公司治理，都具有重要的现实意义。本文运用文献研究的方法对国内外财务舞弊及公司治理相关的研究进行了综述分析，运用理论分析和统计分析的方法对我国涉农南纺股份有限公司的财务舞弊的情况及频发原因进行总体分析，运用案例分析的方法对财务舞弊案的舞弊手段、产生原因进行分析，并对该案的处罚和赔偿经验进行总结，得到有益启示。最后，结合我国国情，针对涉农南纺股份有限公司财务舞弊，创新性的从改革发行制度、加大追责力度、健全公司治理、强化外部监管、探索民事和解等方面，提出了系统性防范对策。关键词：南纺股份有限公司，财务舞弊，治理对策AbstractSincetheestablishmentofChina'scapitalmarket,therehavealsobeendozensofattacks.Especiallyinrecentyears,theagriculturalLimitedbyShareLtdfinancialreportingfraudNANTEXfraudincreasinglylargescalefraudmeansmoreandmorehidden.ThispaperfirsttomakeasystematicstudyofagriculturalLimitedbyShareLtdfinancialreportingfraudNANTEX,tostrengthenthesupervisionofLimitedbyShareLtd,SouthtosoutherntextilespinningLimitedbyShareLtdtoimprovecorporategovernance,hasimportantpracticalsignificance.Thispaperusesliteratureresearchmethodofdomesticandforeignfinancialfraudandcorporategovernancerelatedresearcharereviewed,themethodsoftheoreticalanalysisandstatisticalanalysisofourcountryagricultureNANTEXLimitedbyShareLtdfinancialfraudandthecausesoftheoverallanalysisofthecauses,withthecaseanalysisoffinancialfraudbymeansoffraudandtheanalysisofthecaseandthepunishmentandcompensationexperience,beneficialenlightenment.Finally,accordingtothesituationofourcountry,foragriculturalSoutherntextileLimitedbyShareLtdfinancialfraud,innovativefromthereformofdistributionsystem,increaseaccountabilityefforts,improvecorporategovernance,strengthenexternalsupervision,explorethecivilsettlementandotheraspects,putsforwardcomprehensivecountermeasures.Keywords:SoutherntextileLimitedbyShareLtd;financialfraud;Countermeasures目录摘要...................................................................................................................................IIAbstract...............................................................................................................................III一、绪论.................................................................................................................................6（一）研究背景.............................................................................................................6（二）研究目的及意义.................................................................................................61、研究目的...........................................................................................................62、研究意义...........................................................................................................7（三）国内外研究现状.................................................................................................81、国外研究现状...................................................................................................82、国内研究现状...................................................................................................9（四）研究的主要内...
