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上市公司财务报告舞弊是指其在违背相关财务会计准则的前提下,通过不正当手段,在财务报告中故意反映出真不真实的财务信息,以达到误导投资者投资决策的目的。上市公司财务报告舞弊行为,导致财务报告无法反映出该公司真实的经营管理状况和财务状况,导致财务报告信息使用者因无法真实了解该公司的实际情况,从而作出错误的决策。因此,上市公司财务报告舞弊行为会对投资者、债券人的切身利益造成诸多不利影响,久而久之,必将扰乱证券市场的正常秩序。基于此,本文着重对上市公司财务报告舞弊的手段以及财务报告舞弊的动因展开详细分析,最后针对如何进一步避免上市公司财务报告舞弊行为的产生提出了相应的对策建议。
Fraudulent financial reporting of listed companies refers to its intention to mislead investors in making investment decisions by illegally using financial information to deliberately reflect untrue financial information under the premise of violating the relevant financial and accounting standards. The fraud of the financial report of the listed company results in the financial report can not reflect the true operation and management status and the financial status of the company. As a result, the users of financial report information can not make true decisions about the actual situation of the company. Therefore, the fraud in the financial reports of listed companies will have a lot of adverse effects on the immediate interests of investors and bondholders. Over time, it will surely disrupt the normal order of the securities market. Based on this, this article focuses on the means of fraud in financial reports of listed companies as well as the motivation of fraud in financial reports. Finally, some countermeasures are put forward on how to avoid the fraud of financial reports of listed companies.