我国上市公司财务舞弊手段识别

财务舞弊案件的发生,给社会和公众利益带来了极大侵害,使得人们对上市公司的盈利能力和会计师事务所的客观独立性产生了质疑。上市公司财务舞弊现象已经演变为一个备受关注的社会问题,鉴于此文章认真总结近几年来上市公司受处分情况,结合实例系统分析了我国上市公司财务舞弊常用手段。为加强会计信息的真实性和可靠性提供了理论基础,同时为会计师事务所如何及时识别这些舞弊行为提供了参考。

Identification of Listed Company's Financial Fraud Means in China

The incidence of financial fraud cases brings great harm to the social and public,making people question the listed company's profitability and CPA firm's objective independence.The listed company's financial fraud phenomenon has turned into a problem with social concern,so this article summarized recent year's punishment examples of listed companies,and made systematic analysis on financial fraud method commonly used by the listed company,which can strengthen the authenticity and reliability of accounting ...