浅析上市公司财务舞弊

Analysis on the Financial Fraud of Listed Companies

论文通过对资产负债表等式分析来剖析财务舞弊惯用的手段,发现会计制度上常被利用的漏洞,深层次地挖掘造成财务舞弊者进行财务舞弊的初衷,进而运用有效的措施从源头上避免或减少发生上市公司财务舞弊的几率,实现中国证券市场的健康发展。

This paper analyzes the usual means of financial fraud by analyzing the balance sheet equation, finds out the loopholes that are often used in the accounting system, deeply excavates the original intention of financial fraud personnel, and then uses effective measures to avoid or reduce the probability of financial fraud of listed companies from the source, so as to realize the healthy development of China securities market.