财务报告舞弊案例分析与对策研究

Analysis and Countermeasure Research on Cases of Fraudulent of Financial Reporting

笔者拟从我国目前公司财务报表舞弊的现状研究入手,以某一实体公司为例,站在公司治理结构的角度,以提高财务报告质量为研究目的进行案例分析,提出有效防范财务报告舞弊的综合措施,同时希望丰富和完善我国公司治理结构理论。对我国上市公司财务报告舞弊进行研究,通过对于提高我国证券市场会计信息的真实性、可靠性和公允性,提高投资者的警惕性和鉴别力,提高证券市场运作效率,促进社会资源有效配置和保证国民经济有序运行具有极其重要的意义。

The author effectively put forward comprehensive measures of preventing financial reporting fraud, at the same time hope to enrich and perfect the structure theory of corporate governance in our country from aspect of present situation of status of company＆#39;s financial statements fraud, by taking an entity company for an example, standing in the perspective of corporate governance structure and improving the quality of financial reporting. Then, the author studied financial reporting fraud of listed companies in China, which have great significance to improve the authenticity, reliability and fairness of ac-counting information of securities market in China, promote efficiency of securities market, accelerating the efficient allocation of social resources, and ensure the orderly operation of the national economy.