财务舞弊状况的出现,会危害社会经济利益。同时也会造成人们对上市公司的盈利能力产生质疑,进而质疑会计师事务所存在的客观性,因而上市公司舞弊问题受到社会各界关注。本文从财务舞弊的概念出发,在分析了财务舞弊手段的同时,介绍了财务舞弊的识别方式,并提出了财务舞弊的治理措施,以促进上市公司财务的规范化发展。 The appearance of financial fraud will endanger the social and economic interests. At the same time, it will also cause people to question the profitability of listed companies, and then question the objectivity of accounting firms. Therefore, the fraud problem of listed companies has drawn the attention of all circles of society. This article, starting from the concept of financial fraud, analyzes the means of financial fraud, at the same time, introduces the identification of financial fraud and puts forward the measures of financial fraud to promote the standardization of financial development of listed companies.