摘 要现在许多股份有限公司为了成为上市公司更好的向公众进行圈钱，很多的这些非公众公司都开始通过 IPO 进行上市，导致上市公司之间的竞争日益激烈，财务造假现象也日益显著，上市公司的财务造假案例也频繁出现，对社会金融的稳定发展造成了很大影响，同时和广大群众的重要利益有着密不可分的联系。如何对财务造假采取有效措施成了国内外都共同注的课题，本文详细分析了上市公司财务造假的现状和原因,以及上市公司造假对市场经济产生的影响，并对上市公司财务造假现象提出相应的对策和建议。关键词:上市公司；财务造假；会计IAbstractWith the continuous development of market economy, more and more enterprises have developed into listed companies. The competition among listed companies has become increasingly fierce, and the phenomenon of financial fraud has become increasingly prominent. The financial fraud cases of listed companies have also appeared frequently, which has a great impact on the stable development of social finance, and has an inseparable relationship with the important interests of the broad masses. How to take effective measures against financial fraud has become a common topic at home and abroad. This paper analyses the status quo and causes of financial fraud of Listed Companies in detail, and the impact of listed companies'fraud on market economy, and puts forward corresponding countermeasures and suggestions for the phenomenon of financial fraud of listed companies.Key words: listed companies; Financial fraud; AccountingII目 录摘 要....................................................................IAbstract.................................................................II前 言...................................................................2一、财务造假的特征含义与.............................................. . . .21、财务造假的含义......................................................22、财务造假的特征.......................................
