导致我国上市公司出现财务舞弊的因素分析

我国资本市场目前得到快速的发展,取得的成就备受瞩目,但是随之而来的上市公司中出现的财务舞弊现象是越来越严重,这不但对上市公司的健康发展造成伤害,同时对资本市场的资源配置运行带来了破坏,并且使上市公司的财务报告和由此而形成的审计报告都丧失了应有的风险预警的作用。在总结原有研究结论的基础之上分析现在我国上市公司的财务舞弊的动机,并提出相应治理建议,以期对我国的证劵市场中的财务舞弊现象起到遏制的作用。

Analyses of the Factors Led to the Financial Fraud of Listed Companies in Our Country

Our country＇s capital market currently has got rapid development, getting the great achievements. But he attendant in the listed companies in financial fraud phenomenon is more and more serious, This harms the healthy development of the listed company itself, and destroys the capital market resource allocation mechanism system, and makes the company＇s financial report and the value of the resulting audit report lost the due risk early warning role. We analyze the financial fraud motivation of the listed companies in China on the basis of the conclusi4on of the original research, and put forward corresponding suggestions to control the financial market in China.