摘 要:中国的证券资本市场在近年来趋于成熟，在经济全球化的大背景下，证券市场更是势头迅猛，发展迅速，随着市场的日趋成熟，有越来越多有想法和雄心的公司选择进入其中，争取上市。但与此同时，上市之后所取得的巨大利益也考验着每一个在市场中的上市公司。国外的安然公司，达尔曼公司，世通集团，国内的蓝田股份，琼民源，郑百文等，一个个财务舞弊事件屡见不鲜，每一个事件的出现都引起社会的一片哗然。为什么上市公司会选择走会计造假的道路？
本文通过分析上市公司财务造假，从造假危害开始着手，阐述了财务造假对企业自身，对利益相关者，对证券市场，对社会的长久发展，都是百害而无一利的。那为什么还有那么多上市公司对财务造假之道趋之若鹜？通过大量的案例分析，巨大的经济利益及低廉的造假成本是诱导上市公司不断铤而走险的根本原因，除此之外，财务法规制度固有的局限性，也让上市公司钻了空子。本文通过案例分析了上市公司常见的造假手段，利用关联交易，不恰当的会计核算，虚构经济交易等。本文后从审计防范的角度，从审计师，注册会计师等方面提出审计防范的建议与方法，从而力求提高审计质量。
关键词：上市公司；会计造假；审计防范
ABSTRACT:Equity capital market in China has matured in recent years. In the context of economic globalization, equity capital market is surging and developing rapidly. With the maturing of the market, more companies with new ideas and ambition choose to enter the market to appear on the market. At the same time, the huge benefits test each of the listed companies in the market. Overseas companies such as Anran company, German company, Stone Group and domestic companies such as Lantian Inc., Qiongminyuan company and Zhengbaiwen company, all have financial frauds. The emergence of each event has caused the uproar of the society. Why would listed companies choose to forge?
Through analysis of the dangers of financial frauds of listed companies, this article will find that the financial frauds are the vile indeed to the enterprise itself, to stakeholders, to the securities market, and to the long-term development of the society. Why many listed companies are interested in financial frauds? Through a lot of case analyses, the huge economic benefits and low costs of fraud are the root causes that cause listed companies to rush in the dangers. In addition, the inherent limitations of financial laws and regulations also make listed companies exploit the loopholes. Through typical cases, this paper will analyze common means of fraud of listed companies, use of related party transactions and the improper accounting and fictitious economic transactions, etc. To improve audit quality, this article will propose audit prevention methods and suggestions as certified public accountants and certified public audits.
Keywords: Listed company; Accounting fraud; Auditing prevention;
