关于上市公司财务舞弊问题及治理研究

改革开放以来，我国经济发展势头迅猛，但上市公司财务舞弊行为却屡禁不止、此起彼伏，这也表明我国存在公司制度不完善，中介机构独立性低，政府监管体系不健全等问题。财务舞弊问题的发生对投资者、市场配置以及公司的发展都带来极大的危害。
本文通过查阅国内外财务舞弊相关研究资料，总结概括财务舞弊的动因及识别理论，并通过资本市场财务舞弊典型案例——欣泰电气财务舞弊案，揭示上市公司财务舞弊的普遍动因为利益驱使、制度与监管因素、职业道德因素，并针对这三个动因提出优化公司股权结构，完善控制体系、优化证券制度，加大处罚力度、加强从业人员职业道德建设三点防范治理建议，旨在从理论和实际上为相关研究工作提供些许帮助。
关键词： 财务舞弊；动因理论；欣泰电气；制度与监管

Research on Financial Fraud of Listed Companies and Its Governance
Abstract：Since the reform and opening up, China's economic development has been swift and violent, but the listed company's financial fraud has continued to continue for many times. It also shows that there are problems such as the imperfect corporate system, the low independence of intermediaries, and the incomplete government supervision system. The occurrence of financial fraud has brought great harm to investors, market allocation.
This article reviews the research data on financial fraud both at home and abroad, summarizes the motivations and recognition theories of financial fraud, and discloses the financial fraud of Xintai Electric, a typical case of financial fraud in the capital market. Institutional and regulatory factors, professional ethics factors, and the optimization of the company’s shareholding structure, improvement of control systems, optimization and improvement of the securities system, expansion of financing channels, increased penalties for financial fraud, and enhancement of occupational ethics of employees Prevention prevention advice aims to provide some help from theory and actually related research work.
Key words： Financial Fraud; Motivation Theory; Xintai Electric; System and Supervision

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