1目 录内 容 摘 要............................................................................................................................5ABSTRACT..................................................................................................................................6一、引 言..............................................................................................................................7（一）研究的背景..............................................................................................................7（二）论文研究的目的和意义...........................................................................................7（三）论文研究方法..........................................................................................................8二、上市公司财务造假现状...................................................................................................9（一）国外上市公司财务造假的现状...............................................................................9（二）国内上市公司财务造假的现状...............................................................................9三、风华高科企业财务造假剖析.........................................................................................11（一）风华高科企业财务造假的概况.............................................................................11（二）风华高科企业财务造假的形式.............................................................................11四、分析风华高科企业财务造假的原因.............................................................................14（一）风华高科企业财务造假的直接原因.....................................................................141.企业内部原因分析........................................................................................................142.社会原因分析................................................................................................................14（二）风华高科企业财务造假的根本原因...........
