近年来,我国证券市场上会计信息舞弊案件频频发生,上市公司会计舞弊已经成为我国经济发展和金融运行的焦点问题,已经引起了社会各界的广泛关注。本文从上市公司会计舞弊的概念及种类入手,分析了上市公司会计舞弊的原因,并进一步从审计方面和非审计方面提出对策。 In recent years, fraud cases of accounting information frequently occur in the securities market of our country. The accounting fraud of listed companies has become the focus of our country’s economic development and financial operation, which has aroused widespread concern in the community. This article starts with the concept and category of accounting fraud in listed companies, analyzes the causes of accounting fraud in listed companies, and puts forward countermeasures from the aspects of auditing and non-auditing.