上市公司舞弊性财务报告及其防范与监管——基于中国证券监督委员会处罚公告的分析

舞弊性财务报告是全世界经济社会和会计职业界关注的重大问题。我国目前也面临其挑战。本文以中国证券监督委员会2002—2006年处罚公告中涉及的上市公司舞弊性财务报告为依据,对我国上市公司舞弊性财务报告的主要类型、手段等进行了统计分析。分析发现,舞弊公司表外舞弊严重,所占比重大;同时存在多种舞弊类型,典型的是虚假利润表和虚假披露;虚构销售业务、虚增资产、隐瞒对外担保分别成为虚假利润表、虚假资产负债表和虚假披露的最主要舞弊手段;舞弊公司同时采用多种舞弊方法,且舞弊行为持续年限在两年以上,最长的达9年。本文最后提出了相应的防范与监管建议。

Fraudulent Financial Reporting and its Prevention and Supervision in Listed Companies-An Empirical Study on Fraudulent Financial Reporting from China

A fraudulent financial reporting has been a major concern in the business community and the accounting profession across the world.China is presently facing the challenge of fighting fraudulent financial reporting.This paper provides an empirical study of fraudulent financial reporting in China through an analysis of the types and methods of frauds by Chinese listed companies based on the sample of 64 cases which punished by China Securities Regulatory Commission(CSRC)over the five-year period from 2002—2006.The paper finds that a majority of the fraudulent financial reporting in the sample companies involved more than one type of frauds to provide false financial information,typically including false income statement and false disclosures.Fabricated revenues,overstating assets and hiding guarantees are the most used fraud method for false income statement,false balance sheet and false disclosure respectively.More than two methods are often used by the firms at the same time.In addition,this study finds that most of fraudulent financial reporting cases of Chinese listed companies last more than two years with the longest one being nine years.Finally,the paper proposes some suggestions to prevent and supervise it.