摘要伴随着经济全球化和市场经济体制改革的逐步推进，经济效益最大化成为上市公司实现自我价值的终极目标，而财务舞弊在这种特定时代环境的影响下越来越严重。从西安达尔曼、银广夏，到万福生科、广东科龙等上市公司接踵爆出财务舞弊事实以来，财务舞弊问题越来越受到社会各界人士的高度关注。财务舞弊现象的出现是众多内部和外部因素综合影响的结果，诸如公司黑幕、经济利益的驱使、企业管理存在漏洞等问题是其产生的内部因素，而市场监管体制的不完善、信息供需矛盾、会计事务所审计的独立性缺失、财务法规的不健全以及在市场经济的冲击下世风日下则是促成财务造假的外在催化剂。从21世纪初，财务造假新闻不断出现在大众眼前，为了进化经济环境，促进经济良性循环，有必要对这些造假案件进行深入分析，总结舞弊手法，提出预防对策。本文就以具有代表性的广东科龙财务舞弊案为研究对象，重点分析了科龙的造假手段，并总结出预防财务舞弊的通用对策。关键词：财务舞弊；科龙；会计核算；市场经济；防范对策ABSTRACTWiththeglobalizationofeconomyandthemarketeconomicsystemreformoftheincreasingly,economicbenefitmaximizationbecomepubliclistedcompaniestoachievetheultimateexpressionoftheirownvalue,andthefinancialfraudinthisparticularbackgroundundertheinfluenceoftheintensified.SincetheDAermaninXian,YinGuangXia,Guangdongkelon,suchaslistingcompanieshavereportedfinancialfraudsincetheevents,financialfraudbythesocialattentionfromallcircles.Informationasymmetryofaccountinginformationpubliccommoditypropertyinterestdrivecorporategovernanceandfinancialfraudfailureisthebreedinggroundtheinternalcause,andthemarketmechanismandtheabsenceoftheinformationneedsoftheshortcomingsofthecertifiedpublicaccountantsauditindependencelackoflegalsystemisnotperfectandmoralrestraintistopromotetheweakeningoftheexternalconditionofthefinancialfraud.Inrecentyears,thefinancialreporteventemergeinendlessly,researchanddiscusstheseproblemstothepreventionandcontroloffinancialfrauds,alsobehelpfulforpromotingsustainableeconomicharmoniousdevelopment.Now,withtheconstantlyincreasingofthecompaniesofaccountingfraud,financialfraudhasbecomeahoteconomictopicwhichattractssignificantattention.ThispaperinGuangdongkalongfinancialeventasanexample,thepaperanalysesthelistedcompaniesinChinafinancialfraudreasonsandputsforwardcorrespondingstrategies.Keywords:FinancialFraud;Kelon;Accounting;Marketeconomy;PreventionCountermeasures目录1导论..................................................21.1选题的背景及研究意义....................................................................21.2国内外文献综述................................................................................31.2.1国内研究综述....................................................................................31.2.2国外研究综述...................................................................................41.3研究的主要内容及方法....................................................................42财务舞弊简介.........................................................................................52.1财务舞弊一般手法.............................................................................52.1.1虚构交易事实....................................................................................52.1.2利用不恰当的会计核算....................................................................52.1.3利用会计政策....................................................................................52.1.4通过不恰当关联交易............................................
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