我国上市公司财务欺诈分析及防范..doc

我国上市公司财务欺诈分析及防范 摘要 众所周知，企业的财务信息真实与否，对国家实施国民经济宏观管理和调控，对企业外部各有关方面了解财务状况和经营成果，以及加强企业经营管理等方面均有着重要的影响。上市公司作为证券市场的主体，其财务信息对证券市场甚至整个国民经济的健康发展更是有着至关重要的作用。但令人遗憾的是，随着监管力度的加强，上市公司财务欺诈事件不断相继曝光，不仅直接损害了投资者和债权人的经济利益，而且导致社会公众对上市公司、中介机构，甚至整个资本市场信心的削弱、丧失，对我国经济增长产生非常不利的影响。如何透过纷繁复杂的会计信息，避开财务报告中的陷阱，成为实务界和理论界关注的课题。本文从财务欺诈的成因分析入手，结合我国证券市场已披漏案例的研究和我国上市公司欺诈的主要手段，深入分析了我国上市公司财务欺诈的成因。主要有外部环境制度上的缺失因素，也存在企业内部治理结构缺陷的影响。就此提出了防范上市公司财务欺诈的对策建议。 [关键词]财务欺诈；成因；防范；案例 ABSTRACT As we all know, the enterprises financial information is true or not, to the national implementation of the national economy macro management and regulation, on the parties to the enterprise outside to understand the financial position and operating results, and strengthen enterprise management and so on all has the important influence. Listed companies as the main body of the securities market, the financial information to the healthy development of securities market and even the entire national economy national economy but also has a vital role. But unfortunately, with the strengthening of supervision, listed companies financial fraud events continuously exposed one after another, not only directly harm the economic interests of the investors and creditors, and lead to the social public to the listed companies, intermediaries, and even the whole capital markets weaken, lose confidence, and very bad impact on Chinas economic growth. How to through the complicated accounting information, to avoid the trap of financial reporting, as practice and theory focuses on the topic. This article from the analysis on the causes of financial fraud, according to our countrys securities market has leakage case studies and the principal means of fraud of listed companies in China, in-depth analysis of the financial fraud of listed companies in China. Mainly include the external environment, the lack of institutional factors, there are internal corporate governance structure defects. To put forward to prevent the listed company finan