舞弊的种类、成因及其治理——基于上市公司会计舞弊研究

舞弊通常是指为获得非法利益采用不法手段所实施的故意行为。舞弊的种类、内涵及其结果往往因舞弊者的性质、动机和需求的不同而各异。本文主要对上市公司会计舞弊的含义、种类、特征及成因进行了研究，并提出了治理会计舞弊的基本对策。

The Kinds, Causes of Fraud and Its Treatment--Research Based on the Accounting Frauds in Listed Companies

Fraud is the purposive behavior that someone takes in order to gain illegal benefits through using illegal methods. The kinds, connotation and results of frauds always vary resulting from the differences of characters, motivation and demands between cribbers. This paper mainly researches the connotation, kinds, characters and causes of the accounting frauds in listed companies, and put forward some countermeasures to accounting frauds.