简析上市公司财务造假动因

Motivation of Listed Companies' Financial Fraud

随着全国民营企业的蓬勃崛起,和全球经济一体化进程,越来越多的企业谋求上市发展,融资发展成为民营企业创新发展的新出路。在整个进程中,中国经济已经成为全球经济融通经济生态链的重要一环。可是,企业在经历IPO逐级严格审核谋划上市的过程中,不断地运用财务及非财务手段进行各种公关、造假,导致上市公司泡沫化经营。财务舞弊已经成为目前国内上市公司或多或少的通病,作假手段层出不穷。作为投资者应当审时度势,在法律法规尚须完善的前提下尽量掌握一些常见的上市公司财务造假手段,分析财务造假动因,控制投资风险。

With the rapid rise of private enterprises in the country and global economic integration process,more and more enterprises seek listing to develop,financing has become a new way for private enterprise to innovatively develop.Throughout the process,Chinese economy has become an important part of the global economic intermediation chain link.However,listed companies' continuous use of financial and non-financial means of public relations,fraud leads to foam operations of listed companies in the IPO rigorous examination process.Financial fraud has become more or less the common problem of domestic listed companies and the means is endless.Investor should assess the situation,understand some common means of financial fraud under the background of imperfect laws and regulations toanalyze financial fraud motivation and control investment risks.