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随着资本市场的飞速发展,企业的交易模式发生重大变迁,上市公司会计舞弊的现象在当今社会普遍存在,并且严重威胁着投资者的财产利益以及整个社会市场经济的稳定可持续发展。因此对上市公司的会计舞弊行为的识别、监督和治理考验着整个社会。在这样的时代背景下,对上市公司进行正确而高效的识别及治理显得尤为重要,这不仅是对投资者负责,更是资本市场健康发展的前提和保证。本论文说明上市公司会计舞弊的基本概念,并就上市公司会计舞弊的原因、危害、基本手法及识别方法进行阐述,最后提出避免上市公司财务舞弊现象的一些建设性的意见。
With the rapid development of capital market, the trading patterns of enterprises have undergone major changes. The phenomenon of accounting fraud in listed companies is ubiquitous in today’s society and seriously threatens the interests of investors and the stable and sustainable development of the entire social market economy. Therefore, the recognition, supervision and governance of accounting fraud in listed companies test the whole society. In such a time, it is particularly important for the listed companies to recognize and manage them correctly and efficiently, which is not only responsible for the investors, but also the premise and guarantee for the healthy development of the capital market. This paper describes the basic concepts of accounting fraud in listed companies, and elaborates on the causes, hazards, basic techniques and identification methods of accounting fraud in listed companies, and finally puts forward some constructive suggestions to avoid financial fraud in listed companies.