中国上市公司会计舞弊方式实证研究

The Empirical Research on the Accounting Fraudulent Approaches of Public Firms in China

本文以中国证券监督委员会2002—2006年度公开处罚公告为蓝本,选取90家舞弊上市公司为样本,运用统计描述与数量分析的方法,对现阶段中国上市公司会计舞弊的基本类型、基本目的、基本手段和表现及涉案人员和处罚情况进行了统计分析。最后,从宏观和微观两个层次提出了相应的反舞弊对策。

Basing on the punishment releases of China Securities Regulatory Commission during the period 2002-2006, 90 public companies were selected as final examples. We discussed the types, the aims, the approaches and the relative peoples of the fraudulent activities through statistic analysis. Then, we provide some strategies for counter-fraud from the macro and micro views.