试论上市公司财务造假的防范分析报告.doc

试论上市公司财务造假的防范 潘艳艳 The Analysis to The Modern Risk-Oriented Auditing 2015年4月1日 摘　　要 财务造假历来是各国监管部门着力打击的经济违法犯罪行为，因为其危害性不仅对一般的市场参与者的各项经济行为带来直接和间接的损失，而且破坏了市场经济的秩序，对政府的经济政策带来不利影响，造成社会的不稳定。随着我国市场经济改革的不断深入，国际化程度的不断加深，在与国际接轨的同时，一些问题不断发生，特别不断出现的上市公司财务造假问题严重地影响了我国社会主义市场经济的健康发展。 面对当前的局势，采取何种手段，创造良好的经济环境，缓减财务造假的滋生，进而控制财务造假产生的范围及其影响，最终达到“防治结合，综合治理”的目的，是本文探讨的主要方向。 本文从结构上分为五个方面：首先，介绍了上市公司和财务造假的基本概念，作为本文探讨的前提和基础。其次，分别从时空角度介绍财务造假的历史和现状，中外各国财务造假的沿革和发展。再次，是分五个方面介绍财务造假的主要手段，分别对这些常见的财务造假手段进行一定的分析。然后是分别从行为人角度和社会角度进行财务造假的动因分析，其中社会角度是本文的重心。最后是针对财务造假社会角度的动因分析，提出财务造假的五点防范措施。 文章正是以这样的对做了的以求在充分的前提下进行一些有益的思考。  Abstract Financial fraud has always been a focus on countries in the fight against regulation of the department of economic crimes, because of its harmful not only to market participants in general economic activity of the direct and indirect losses, but also destroy the order of the market economy, the Government economic policies adversely affected, causing social instability. As Chinas market economy and the deepening of reform, the degree of internationalization have been deepened in line with international standards at the same time, a number of issues continue to occur, in particular, emerging market corporate financial fraud problem our country has seriously affected the health of the socialist market economy. The face of the current situation, what means, to create a good economic environment, a breeding ground for mitigation of financial fraud, and control the scope of financial fraud and its impact produced and finally combining prevention and treatment in a comprehensive way, the aim is to This paper discusses the main direction. In this paper, the structure is divided into five areas: First, listed companies and introduce the basic concepts of financial fraud, as discussed in this paper, the premise and foundation. Secondly, the introduction from the perspective of space-time history of financial fraud and the status quo, and foreign countries in the evo