上市公司财务报表造假形式与风险防范

摘 要：上市公司的财务报表提供了企业经营成果和财务状况的详细量化信息，是投资者及其他利益相关者了解企业运营现状和发展潜力的重要渠道。社会经济的快速发展促进了企业间的激烈竞争，为了能在竞争中生存下来，许多企业不惜采取财务报表造假行为，粉饰财务报表，吸引投资者或是逃避税收。这些舞弊行为不仅给财务信息使用者造成了经济损失，也严重扰乱了经济市场秩序，对社会及经济生活造成了很大的危害。因此，通过分析主要的财务报表造假形式，提出一些识别财务报表造假的方法，使各利益相关者能更好地防范使用虚假财务信息这一风险。本文主张采取如下措施加强财务报表造假的风险防范：完善财务信息披露制度；强化公司内部控制制度；加大外部审计力度；加大法律法规惩罚力度。
关键词：财务报表 造假形式 风险防范
The fraud form and risk prevention of the listed
companies’ financial statements
 
Abstract：The financial statements of the listed company provide the detailed quantitative information of its operating results and financial status .They are the important channel for investors and other stakeholders to understand enterprise operation status and growth potential. The rapid development of social economy promotes the fierce competition between enterprises, in order to survive in the competition, many enterprises commit financial statements frauds,or cosmetic financial statements,to attract investors or evading tax. These not only cause economic losses of the information users, but also disrupt economic market order, doing great harm to the social and economic life. Therefore, through the analysis of the main form of fraud of the financial statements, this paper puts forward some recognition of fake method of financial statements fraud, so that all the stakeholders enable to prevent the risk of using false financial information. This paper claims to take the following measures to strengthen the risk prevention of financial statements  fraud: perfect financial information disclosure system; strengthen the internal control system; increase the external audit strength; increase the laws and regulations sanctions.
Key Words：financial statements   fraud form   risk prevention

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