上市公司的财务状况影响甚广,任何隐瞒或虚假陈述都会影响投资者的正确决策,进而影响整个资本市场。如何侦测财务欺诈,已成为投资者、各大金融机构以及政府监管部门等相关利益方日益关注的焦点。本文首先简述财务报告欺诈的现象;其次,分析了相关的欺诈成因;最后介绍了定性分析方面的财务欺诈侦测方法,并做了简单的总结。 The financial performance of a listed company has a huge impact. Any concealment or misrepresentation will affect the investors’ correct decisions and thus affect the entire capital market. How to detect financial fraud has become the focus of increasing interest among investors, major financial institutions and government regulators. This article first outlines the phenomenon of financial reporting fraud; second, analyzes the causes of fraud; finally introduces the qualitative analysis of financial fraud detection methods, and made a simple summary.