摘 要
上市企业财务舞弊情况早已成了资本领域普遍的不良痼疾,自1720年首例财务舞弊案发生之后,这类案件就在全球各地不断出现。迈进二十一世纪之后,臭名昭著的财务丑闻更层出不穷、不断发生。某些全球闻名的大企业也逐渐卷进舞弊门”,这使得世界资本领域里一片黑暗。国内的舞弊丑闻也呈愈演愈烈之势。上市企业出现财务舞弊状况，极大地损害害了投资人员的合法权利,且限制企业的平稳进步,也败坏了资本领域的道德根基。细致研究国内上市企业财务舞弊的因素,搞清舞弊途径及辨识技能,针对预防国内上市企业财务舞弊行为,助推上市企业良好平稳进步,保障投资人员的合法权利还有再次奠定资本领域诚信的根基来说，其意义极为深远。
所以,论文围绕我国上市公司财务舞弊这一问题,自财务舞弊的涵义着手，重点基于国内上市企业财务舞弊的途径、诱因、害处等层面进行细致研究。依托上面的研究，最终点明预防国内上市企业财务舞弊举动的实际意见。怎样预防国内上市企业出现财务舞弊举动,文章觉得不管是上市企业、监督部门抑或注册会计师事务所都应当积极参与其中,坚持标本兼治、重在治本的原则,多管齐下，综合治理。
关键词：财务舞弊 ，动因 ，解决对策
Abstract
The financial fraud of listed companies has long been a common bad habit in the field of capital, since the first case of financial fraud occurred in 1720, such cases continue to appear around the world. After twenty-first Century, the infamous financial scandals are more and more frequent. Some of the world’s largest companies are also increasingly involved in fraud, which makes the world of capital in the dark. Domestic fraud scandals are also growing trend. The financial fraud of listed companies has greatly damaged the legitimate rights and interests of investors, and restricted the smooth progress of enterprises, but also undermined the moral foundation of the capital. A careful study of the factors of domestic listed companies financial fraud, fraud and find out ways of identification skills, aiming at preventing domestic financial fraud of listed companies, listed companies to boost the good steady progress, for security investment foundation the legitimate rights of the people and the integrity of the capital once again lay the field, the implications are far-reaching.
Therefore, this paper focuses on the issue of financial fraud of Listed Companies in China, from the meaning of financial fraud, focusing on the domestic listed companies in the way of financial fraud, incentives, harm and other aspects of the detailed study. Relying on the above research, the final point of view to prevent domestic listed companies financial fraud action of the actual opinion. How to prevent domestic listed companies financial fraud act, article think whether listed companies, supervision departments or CPA firms should be actively involved, adhere to tackling the problem, focusing on the fundamental principle, a multi pronged, comprehensive management.
Key words: financial fraud，Motivation，countermeasures
目 录
第一章 财务舞弊的识别与防治…………………………………… 1
1.1财务舞弊概述………………………………………………… 1
1.2财务舞弊与相关概念的区别……………………………………… 2
1.3财务舞弊的危害………………………………………………. 3
1.3.2对利益关联者的害处…………………………………… 3
1.3.3带给会计领域的害处…………………………………… 4
第二章 上市公司财务舞弊的手段………………………………………. 5
2.1虚构交易事实………………………………………………… 5
2.1.1虚列营销所得交易事宜…………………………………. 5
2.1.2篡改会计截止时间操控所得……………………………… 5
2.1.4将非经营资本变化成经营所得……………………………. 5
2.2借助非营业活动提高净利润……………………………………… 6
2.2.1利息花费资本化………………………………………. 6
2.2.2广告花费资本化………………………………………. 6
2.2.3平时费用开支挂账…………………………………….. 6
2.2.4提前支出费用将当前利润转嫁至以后………………………. 7
2.3利用关联交易………………………………………………… 7
2.3.3借助经济项目舞弊…………………………………….. 7
2.3.5转嫁利润从而避开税收…………………………………. 8
第三章 上市公司财务舞弊的动因分析………………………………. 9
3.1内部原因……………………………………………………. 9
3.3.1内部控制体系不健全…………………………………… 9
3.1.2独立董事不独立且不恪尽职守……………………………. 9
3.1.3监事会及股东大会职能减弱……………………………… 9
3.2外部原因…………………………………………………… 10
第四章 上市公司财务舞弊的治理对策……………………………… 11
4.1企业内部整顿……………………………………………….. 11
4.2完善法律制度……………………………………………….. 11
4.2.1制定太宽的政策法规………………………………….. 11
4.2.2加强会计准则的刚性及权威性…………………………… 12
4.2.3特别情况特别处理……………………………………. 12
4.3强化外部单独审计……………………………………………. 13
4.3.1变革注册会计师聘任及收费体制…………………………. 13
4.3.2制约接手非审计项目………………………………….. 13
4.4提升监督实效……………………………………………….. 13
