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针对中国上市公司财务舞弊现象的日趋严重,舞弊手段日趋多样,因而导致发现舞弊行为的难度加大,加强对舞弊情况进行梳理与分析也显得尤为必要。本文选取了2010-2015年中国证券监督管理委员会里的稽查执法案件中的34家企业,对这些企业的财务舞弊进行现状分析,从多个方面了解企业财务舞弊情况,进而研究财务舞弊的相关手段与特征,寻找舞弊根源,并给出反舞弊的的意见或建议。
Due to the increasingly serious financial malpractices in listed companies in China and the increasingly diversified methods of fraud, it is more and more difficult to detect frauds and it is especially necessary to strengthen the analysis and analysis of frauds. This article chooses 34 enterprises in the law enforcement cases in the 2010-2015 China Securities Regulatory Commission, analyzes the status quo of the financial fraud in these enterprises, understands the financial fraud in many aspects and then studies the related means of financial fraud And characteristics, find the root causes of fraud, and give advice or suggestions against fraud.