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当前,会计舞弊问题已成为我国经济发展的障碍,不及时解决这个问题,不但会动摇投资者的投资信心,而且会扰乱整个的社会经济发展秩序。为了维护市场经济秩序和相关者的经济利益,寻找解决会计舞弊的原因刻不容缓。本文以上市公司为研究对象,通过调查统计,探析上市公司舞弊的主要原因。
At present, the problem of accounting fraud has become an obstacle to China’s economic development. Failure to solve this problem in a timely manner will not only undermine investor confidence in investment but will also disrupt the entire social and economic development. In order to safeguard the economic order of the market economy and the economic interests of related parties, it is urgent to find a solution to accounting fraud. In this paper, listed companies as the research object, through the investigation and statistics, the main reason for the fraud of listed companies.