上市公司财务舞弊、会计信息失真对我国的危害极为严重。它破坏了整个资本市场的运行机制和公平，公正，公开的原则。因此，研究财务舞弊的原因，探寻防治财务舞弊的方法，是当前会计界探索和研究的重点问题。财务舞弊的原因不仅有经济利益因素，还与制度环境有关，比如政治环境，法律环境，经济环境以及我国的会计及会计制度。要治理我国的财务舞弊问题，主要应当强化监管机制，建立和优化现代市场经济体制。现代市场经济应当是一个完整的市场体系，它包括产品市场、资本市场、劳动力市场以及经理人市场等。与此同时，还应完善法律法规制度的建设力度，加大对违法行为主体的惩罚力度，建立并完善以政府为主体的监督管理体系，从根本上治理财务舞弊问题。
关键词：制度环境；财务舞弊；市场经济体制;
Listed companies’ financial fraud, accounting information distortion extremely serious harm to our country. It undermines the entire capital market operation mechanism and fairness, impartiality, the principle of openness. Therefore, the reasons of financial fraud, to explore methods to combat financial fraud, is the current focus of exploration and research of the accounting profession. Not only because of the financial fraud economic interest factors, and institutional environment, such as political environment, legal environment, economic environment and our country’s system of accounting and accounting. Governance of our country’s financial fraud problems should strengthen the monitoring mechanism and optimization of the modern market economic system. The modern market economy is a complete market system, which includes the product markets, capital markets, labor market and manager market. At the same time, but also the construction efforts to improve the system of laws and regulations, and increase penalties for violations of the main, to establish and improve the supervision and management of government as the main system, a fundamental governance of financial fraud.
Keywords: institutional environment; financial fraud; market economic system;
