我国上市公司会计信息造假案例分析CaseAnalysisofAccountingInformationFraudinChina’sListedCompanies摘要随着我国经济多样化进程的不断加速，会计环境的复杂程度日益升高，加之经济项目的泛滥，造成会计造假行为更是愈发猖獗，由此带来的经济、政治、社会危害也是十分严重的。本文先分析了研究背景以及国内外现状，接着分析上市公司会计信息造假概论，结合我国几个上市公司会计造假案例并研究了会计信息造假的原因，其中包括调节资产、操纵利润、偷税漏税以及管理层造假等，最后提出符合我国国情的会计信息造假行为的抵制建议，以完善上市公司会计信息造假的现状。关键词：会计信息造假调节资产操纵利润偷税漏税上市公司AbstractWiththeaccelerationoftheprocessofeconomicdiversificationinChina,thecomplexityoftheaccountingenvironmentisincreasing,coupledwiththeproliferationofeconomicprojects,accountingfraudisbecomingmorerampant,andtheresultingeconomic,politicalandsocialhazardsarealsoveryserious.Thispaperfirstanalysestheresearchbackgroundandthecurrentsituationathomeandabroad,thenanalysestheintroductionofaccountinginformationfraudoflistedcompanies,combinesseveralcasesofaccountinginformationfraudofListedCompaniesinChinaandstudiesthereasonsofaccountinginformationfraud,includingadjustingassets,manipulatingprofits,taxevasionandtaxevasion,andmanagementfraud,etc.Finally,itputsforwardsomesuggestionstoresistaccountinginformationfraudinlinewithChina'snationalconditions.Inordertoimprovethestatusquoofaccountinginformationfraudinlistedcompanies.Keywords:accountinginformationfraudregulatingassetsmanipulatingprofitstaxevasionandtaxfraudlistedcompanies目录摘要..........................................................................................................................................IAbstract.................................................................................................................................II绪论.........................................................................................................................................11相关理论概述.................................................................................................................31.1上市公司的定义与特征............................................................................................31.2会计造假的概述.........................................................................................................32会计信息造假的现状分析............................................................................................52.1会计造假行政处罚统计分析...................................................................................52.2会计造假事项统计分析............................................................................................73会计信息造假的案例分析............................................................................................93.1调节资产造假案例分析............................................................................................93.2操纵利润造假案例分析..........................................................................................123.3偷逃税费造假案例分析..........................................................................................143.4管理层造假案例分析..............................................................................................163.5会计信息造假的动因分析.....................................................................................
