摘要:财务舞弊是企业有意识的错报、漏报会计、财务信息，伪造盈余的会计行为，是会计信息失真的主要表现之一。
近年来，随着科技的进步和资本经济的迅速发展，以及资本市场的不断完善，上市公司的业务量不断扩大，资金周转频繁，部分上市公司由于利益驱使、诱惑的增大，导致财务问题屡见不鲜。我国上市公司财务舞弊、财务虚假事件频频曝光，这不仅损害了广大投资者的利益、投资者对资本市场的信心，也损害了债权人、社会公众的利益，也对我国上市公司的健康发展造成不利影响，阻碍我国证券市场的健康发展。基于这一背景，本文从内部和外部两个方面总结了我国上市公司财务舞弊产生的原因，在财务舞弊过程中常用的手段有利用关联交易、资产重组、收入和费用的确认、会计政策和会计估计的变更等；分析财务舞弊对公司内外部带来的消极影响，包括对财务报表的影响、对公司治理机制、对公司利益相关者、证券市场和整个国家的影响分析；针对这些影响，从公司内部的财务报表和公司治理机制，以及外部从完善有关准则的角度提出了应对我国上市公司财务舞弊的具体对策几个方面进行论述。
关键词：上市公司；财务舞弊；原因；影响；对策
ABSTRACT: Financial fraud is the intentional misstatement or omission of accounting and financial information, fake accounting surplus behavior,is one of the main performance of the accounting information distortion.
In recent years, with the progress of science and technology and the rapid development of capital economy,and the continuous improvement of the capital market, the business of listed companies continued to expanding, cash flow frequently, some listed companies because of the profit-driven, temptation increases, lead to financial problems.Our country listed company financial fraud, financial false events frequently exposure,which not only harm the interests of the broad masses of investors, investors confidence in capital markets, also harm the interests of creditors and the social public, and has adverse effects on the healthy development of China's listed companies, hinder the healthy development of securities market in our country. Based on this background, this article from the internal and external two aspects summarized the causes of financial fraud of listed companies in china, is commonly used in the process of financial fraud means using related party transactions, asset restructuring, income and expenses of confirmation, accounting policies and accounting estimates change, etc; Analysis of financial fraud in the negative effects brought by internal and external to the company, including the impact on the financial statements,the company governance mechanism,on the company's stakeholders, securities market and the impact analysis of the whole nation.In view of these effects, from the company's internal financial reporting and corporate governance mechanism, external from the Angle of perfecting relevant criterion and put forward the response to the specific countermeasures of the financial fraud of the listed company in our country,the easy discussed several aspects.
Keywords: The listed companies, Financial fraud, reason, influence, countermeasures
