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随着2009年新一轮IPO开闸,采用美化业绩、操纵利润等手段“包装上市”成为IPO公司公开的秘密,并呈现出愈演愈烈的趋势。与一般公司财务舞弊相比,IPO公司财务舞弊动机更加强烈,手段更加疯狂、孤注一掷,已成为令资本市场萎靡孱弱、令投资者信心丧失的“罪魁祸首”。本文借助经典的舞弊动因理论对IPO公司舞弊的动因进行探究,希望对研究和防范IPO公司财务舞弊有所启示和帮助。
With the launch of a new round of IPO in 2009, adopting the means of beautifying the performance and manipulating profits, “Packaging Listing” has become an open secret of IPO companies and has shown an increasing trend. Compared with the financial malpractices of ordinary companies, IPO companies have a stronger motivation for financial fraud and a more crazy and desperate measure. This has become the “culprit” for the loss of confidence in investors as the capital market is sluggish. In this paper, with the help of the classic theory of fraud drivers, this paper explores the motivations of IPO fraud and hopes to find some help and countermeasures for the study and prevention of financial fraud in IPO companies.