I上市公司会计造假问题研究摘 要财务造假背后所带动的暴利，引得无数企业顶风作案。企业造假，直接导致的后果是公众看不到真实的财务信息，投资决策毫无保障，极大的扰乱了市场发展与社会经济的健康发展。所以防范与管治企业会计造假在市场经济中举足轻重。利用獐子岛和风华高科事件，分析解刨事件过程总结归纳其造假起因。结果发现，企业内部治理不当和松散的监督会较大程度上提高会计舞弊行为的发生；另外，不够严格的制度，低力度的惩罚也让造假人员抱着侥幸心理。本文研究表明，企业有序的治理体系，可以极大程度上降低某一级别人员的一手遮天；完善的会计制度，能让好行小慧之人无机可乘；严格的惩罚力度，让造假人员望而止步。关键词：上市公司；会计造假；动因分析IIResearch on accounting fraud of listed companiesPick toFinancial fraud behind the drive of windfall profits, led to numerous enterprises against the wind.The result of enterprise fraud is that the public cannot see the real financial information and investment decisions are not guaranteed, which greatly disturbs the development of the market and the healthy development of the social economy.Therefore, the prevention and governance of accounting fraud in the market economy is crucial.Based on the events of zhangzidao and fenghua high-tech co., LTD., the author analyzed the process of the event and summarized the causes of the fraud.The results show that the improper internal governance and loose supervision will greatly increase the occurrence of accounting fraud.In addition, the system is not strict enough, low penalties also let the fraud personnel hold a fluke.This paper shows that the orderly governance system of an enterprise can greatly reduce the one-handed concealment of a certain level of personnel.Perfect accounting system, can let good line small wisdom people have no opportunity;The severity of the punishment, let the fraud personnel hope and stop.Key words: liste...
