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随着全球经济的迅速发展,上市公司财务会计报告舞弊也频频曝光,使整个世界资本市场都笼罩在财务会计报告舞弊的阴影中。与此同时,国内经济蓬勃发展,上市公司数量激增,一些上市公司由于不同目的,进行财务会计报告舞弊,以获得大量投融资。这种舞弊行为的存在,干扰了证券和资本市场的正常秩序。通过分析财务会计报告舞弊的有关研究,得出了上市公司财务会计报告舞弊的理论形式及影响因素,提出防范财务会计报告舞弊的对策,提高证券市场监管效率,抑制财务会计报告舞弊行为产生,保护投资者的利益,保护证券市场的稳定发展。
With the rapid development of the global economy, fraud in the financial reports of listed companies is also exposed frequently, leaving the entire world capital market shrouded in the shadow of fraud in financial accounting reports. At the same time, the domestic economy boomed and the number of listed companies soared. Some listed companies, for different purposes, conducted fraudulent financial accounting reports in order to obtain large amounts of investment and financing. The existence of such fraud interferes with the normal order of securities and capital markets. By analyzing the relevant research on the fraud of financial accounting report, this paper concludes the theoretical forms and influencing factors of fraud in financial accounting report of listed companies, puts forward countermeasures to prevent fraud in financial accounting report, enhances supervision efficiency of securities market, restrain the emergence of fraud in financial accounting report, Investors’ Interests, Protecting the Stable Development of Securities Market.