上市公司财务报告舞弊手段分析

Analysis on the Measures to the Fraudulent Financial Reporting of the Listed Companies

财务报告舞弊是上市公司为获得个人利益和集团利益而对公司财务报告进行有目的的操纵,它对投资者做出正确投资决策和整个国民经济的健康发展都会产生极大的负面影响。文章首先从财务舞弊现象的产生、发展及可能造成的危害等方面进行了分析,在此基础上,以近年来出现财务舞弊行为的上市公司为对象,对其常用的几种财务舞弊手段,如资产重组、关联交易、会计政策变更、虚计收入与费用等进行了分析。

In order to expand the interests of stockholder and the group,the listed companies usually manipulate the financial reporting for self interest on purpose.This is fraudulent financial reporting.In this paper,there are many measures to the fraudulent financial reporting which the listed companies use,such as the asset reorganization,connected transaction,accounting policies change,recording fake revenue and the fee etc.Through the analysis of these measures,it will help standardize the reporting system for the listed companies,and will provide the true and reliable reference information for the related decision makers.