上市公司会计造假的财务指标与非财务特征分析——来自证券市场的数据

会计信息是客观反映社会经济有效运行的有力工具,本文以1993～2002年因会计造假受到中国证监会行政处罚的25家上市公司对外公告的招股说明书、年报资料为基础进行统计分析,旨在通过对上市公司财务造假案例的分析,筛选出能够揭示企业会计造假的财务指标和非财务指标,并将之总结归纳,借此为防范会计造假而建立指标预警机制。

Analysis of listed company accounting falsifying finance index and non finance characteristics analysis——evidence from stock market

Accounting information is the objective reflection of social economy.This article bases on the financial data of Listing Corporation from year 1993 to2002,and the writer's purpose is to find out the representative financial norm,which can demonstrate how to expose the accounting false forward.Also we can use this financial norm to establish the early financial warning mechanism.