随着我国证券市场的发展,上市公司综合实力得到了增强,数量有了明显的增加,而同时上市公司财务报表舞弊也时有发生,这不仅制约了上市公司的发展,也对我国投融资环境造成了不良的影响,其根源就在于相关法律缺乏完善、内部机制不健全、会计监督制度合理性不足。本文将对上市公司财务报表舞弊与应对策略进行分析。 With the development of China\'s securities market, the overall strength of listed companies has been enhanced, the number has increased significantly, while fraud in financial statements of listed companies have also occurred from time to time, which not only restricted the development of listed companies, but also on China\'s investment and financing environment The root cause lies in the lack of perfection of relevant laws, the imperfect internal mechanism and the insufficient rationality of accounting supervision system. This article will analyze the frauds and countermeasures of financial statements of listed companies.