目 录
3．上市公司财务舞弊行为分析—基于“华源集团财务舞弊案”的启示… 6
4.4完善事务所审计机制，加强注册会计师的审计监督制度… 9
摘要：2l世纪以来，上市公司财务舞弊问题已成为全球性的焦点问题，其危害表现在虚假的会计报表传递错误的信息、误导经济行为、扰乱经济秩序、导致社会信用危机等方面，如果对上市公司的财务舞弊行为不严加打击和治理，就难以维持我国资本市场的健康发展。因此对于上市公司财务舞弊行为的治理研究具有重要意义。
本文在介绍上市公司财务舞弊基本概念和基本理论的基础上，从华源集团财务舞弊案入手，系统分析了华源集团财务舞弊行为，在此基础上，结合我国上市公司财务信息披露情况，重点研究了上市公司财务舞弊行为的动机、手法和成因，并提出了针对财务舞弊行为的相应治理对策，以加强上市公司的财务信息披露质量。
Abstract：The listed company’s financial fraud has become the focus of global issues since the 21st century．The false accounting sheets convey the wrong message，mislead the economic actions，disrupt economic order and result in social credit crisis．If financial fraud of the listed companies is not strictly combated and treated，it will be difficult to develop China’s capital market effectively and healthily. Therefore，it is of great significance to identify and treat financial fraud of the listed companies．
Starting from CWGC group’s financial cases of fraud, this paper firstly analyses CWGC group financial frauds systematically, on this basis, focuses on the listed company financial frauds, technique, and the motivation combining with financial disclosure of listed companies in China. Based on this, the article finally provides a series of corresponding countermeasures to strengthen the financial information disclosure quality of the listed companies.
Keywords: CWGC; Listed Company; financial fraud
