上市公司会计舞弊行为的识别与治理

摘要
我国市场积极发展到今天，上市公司已经成为推动其飞速发展最活跃因素，但由于我国市场经济秩序不健全，会计舞弊现象不断出现。近年来，我国许多上市公司利用一些手段进行会计舞弊,严重侵害了社会和公众的利益。上市公司会计舞弊现象也因此越来越受到政府、投资者、社会公众以及会计界等各方面人士的关注。
本文简要介绍了上市公司会计舞弊的种类特征，分析了上市公司会计舞弊产生的原因，以及主要会计舞弊方法的研究综述，并对如何治理会计舞弊的方法对策进行综述，以便提高会计信息质量, 促进市场经济朝着健康有序的方向发展。
关键字：上市公司；会计舞弊；治理对策

The public company accounting frauds
recognition and management

Abstract
   Our country market positive development today, the listed company has become push its rapid development are the most active factors, but because China's market economic order is not perfect, accounting practices appear constantly. In recent years, our country many listed companies use some means to seriously violated accounting fraud, social and public interests. The public company accounting practices and therefore more and more government, investors, the public and accounting profession and so on various aspects personage's attention.
   This paper briefly introduces the types of accounting fraud of listed companies, analyzes the characteristics of accounting fraud of listed companies, as well as main causes of accounting fraud were reviewed, and the study of the method on how to control methods of accounting fraud were reviewed, in order to improve countermeasure accounting information quality, promote the healthy and orderly market economy moving in the direction of development.
Key Words：Listed companies; Accounting fraud ;countermeasures

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