财务造假的动因及防范对策探究
摘要：上市公司的财务造假问题严重损害着资本市场的正常秩序，本文分析了财务造假产生的原因及其危害性，指出了财务造假的手段及识别方法，并根上述分析得出了相应的治理对策，使得信息使用者的利益得到真正保证。迅速发展的中国证券市场,上市公司财务欺诈事件层出不穷,似乎愈演愈烈。这不仅损害了小投资者的切身利益,还违背注册会计师行业的发展,并对我国证券市场的健康发展带来严重的影响,加强对上市公司财务欺诈行为的分析,提出解决办法,推进证券市场的健康发展是十分必要和迫切的。
关键词：上市公司；财务造假；识别方法；治理对策
Abstract: the listed company’s financial fraud problem seriously damage the normal order of the capital market, this paper analyzes the causes of the financial fraud and its harmfulness, and points out that the financial false means and identification method, the above analysis and root the corresponding countermeasures, make the information users interests are really guarantee. With the rapid development of the Chinese securities market, the listed company financial fraud affairs emerge in endlessly, seemingly of Tennessee. This not only damaged the small investors’ vital interests, go against the development of certified public accountants industry, and to our country the healthy development of the securities markets bring serious effects and strengthen of the listed company, the analysis of the financial fraud and puts forward solutions to push forward the healthy development of the securities markets is very necessary and urgent.
Key words: the listed company; Financial fraud; Identification methods; countermeasures
目 录
（四）实施会计核算委任制，加强企业内部的异体监督力度. 12
