上市公司财务舞弊手段及其治理

摘　要
　　近年来，上市公司财务舞弊现象日益猖獗。不仅给投资者带来了严重损失，也给资本市场带来很大冲击，动摇并挫伤了投资者的信心，而且也严重影响上市公司自身的形象和长远的利益。如何治理上市公司财务舞弊行为，成为亟待解决的课题。基于上市公司财务舞弊现状，在分析治理财务舞弊行为必要性的基础上，试图对上市公司利用关联交易和资产重组、不当的会计政策、应收账款科目舞弊等常见的财务舞弊手段进行剖析，有针对性的为投资者提供关注关联关系及其交易、重视公司利润总额的构成分析等防范虚假财务信息的基本措施，同时从内部管理的角度分析完善内控监督机制、设置多元化考核指标等治理措施，并从市场监管者角度出发提出了继续完善会计准则与制度、建立完善的外部监控机制等治理建议。

　　关键词：上市公司；财务舞弊；关联交易

Abstract
It is almost out of control for the accounting fraud in listed companies in recent years. This kind of things not only brings large damage to investors，but also has very bad impact on the capital market. It fluctuates and frustrates the investors’ confidence too. And most of all，it influences the corporation image and firm’s long-term interest. Therefore，it becomes urgent and necessary to find out a way to deal with the accounting fraud of listed companies. Based on the fundamental situations， this paper tries to describe the current conditions of the accounting fraud first. Then the necessity of the dealing with it will be analyzed. At the same time，the related party transactions， reorganization of assets，improper accounting policies and accounts receivable，which are the common ways of accounting fraud，will be discussed in details. According to the above analysis，the author tries to provide the important precaution measures for dealing with the related party transactions，paying more attention to the component analysis of the company’s total profit and so on to recognize the false accounting information. In addition，from the aspect of internal management，the supervision of internal control，a verity of testing criteria should be made；from the market supervisor point of view，the proposals of perfecting the accounting principles and rules，establishing the efficient outer supervision and so on are suggested.

Key  words：listed companies financial fraud related transactions

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