上市公司财务报告舞弊识别研究

上市公司财务报告舞弊提供的会计信息未能真实反映客观的经济活动，给决策者的相关决策带来不利影响。近几年虚假财务报告中的会计信息失真十分严重，严重干扰国内市场经济秩序。文章通过运用归纳法，系统分析法等，分析了财务报告舞弊行为，并针对其提出了治理财务报告舞弊的对策。虽然治理财务报告舞弊是一项极其复杂艰巨的系统工程，但我们还要努力使财务报告舞弊逐步减少直至消失，使财务报告成为评价企业的准确依据。

关键词：上市公司；财务报告；财务报告舞弊

Identification of Fraudulent Financial Reporting of Listed Companies

 Abstract

Fraud in financial reports of listed companies to provide accounting information can not reflect the economic activities objectively, to decision makers of the relevant decision-making adverse impact. In recent years the false financial report, accounting information distortion is very serious, serious interference in the domestic market economic order. In this paper, by using induction method, system analysis method, analyzes the causes of financial fraud, and for its proposed governance of the financial report fraud countermeasures. Although the regulation of financial reporting fraud is an extremely complex and arduous system project, but we need to make the financial report fraud is gradually reduced until disappear, make the financial report as we evaluate the enterprise accurate basis. Key words: listed companies; financial report; raudulent financial report

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