基于SPSS的上市公司财务报告舞弊的识别

The Identification of the Financial Reporting Fraud of Listed Companies Based on SPSS

随着经济全球化的发展,大多数企业都想通过上市的方式来筹集更多的资金以求企业更好的发展。然而这些上市公司却不顾法律法规的约束,通过多种财务舞弊手段来获得不正当利益。目前,上市公司财务舞弊问题已成为全球性的焦点问题,其危害性不言而喻。因此对于上市公司财务舞弊行为的识别与治理具有重大意义。本文通过搜集数据并采用SPSS软件分析了如何识别上市公司财务报告舞弊,最后提出应对我国上市公司财务报告舞弊问题的几点对策和建议,以期能够对我国当前上市公司财务舞弊行为的识别和治理提供借鉴。

With the development of economic globalization,most companies want to raise more money in order to strive for better development through the way of listing.However,these listed companies are regardless of the constraint of the laws and regulations,they use a variety of financial fraud means to obtain illegitimate interests.At present,the listed company＇s financial fraud has become the focus of global issues,and its harm is self-evident.So identifying and managing the listed company＇s financial frauds has great significance.Based on the collected data and using SPSS software,the article analyzes how to identify the listed company＇s financial fraud.Finally,it puts forward some countermeasures and suggestions on the issue of dealing with the financial reporting fraud of listed companies in our country,in order to provide reference for the identification and governance of listed company＇s financial fraud.