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会计舞弊是指被审计单位的管理层、治理层、员工或第三方使用欺骗手段获取不当或非法利益的故意行为。上市公司会计舞弊就是上市公司编制出虚假和令人误解的财务报告,以达到获取不当或非法利益的故意行为。一、我国上市公司会计舞弊的动机(一)获取融资动机1、取得上市资格我国的股票发行实行核准制许多环节需要政府监管,公司如果能够上市会给公司和地方政府带来很多的经济利益以及政治利益,因此取得上市资格会使很多公司面对资本市场时具有强烈的冲动。当前发
Accounting fraud refers to the deliberate act of the management unit, the management team, the employee or a third party of the audited entity to use deception to obtain improper or illegal benefits. Accounting fraud in listed companies means that listed companies compile false and misleading financial reports in order to achieve the intentional act of obtaining improper or illegal profits. First, the motivation of listed companies in China accounting fraud (a) to obtain financing incentives 1, to obtain the listing qualifications of China’s stock issuance approval system requires many aspects of government regulation, the company will be listed if the company and the local government will bring a lot of economic benefits and Political interests, so to obtain listing qualifications will make many companies have a strong impulse to face the capital market. The current hair