题目：上市公司财务造假问题探究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AbstractWiththecontinuousdevelopmentofmarketeconomy,moreandmoreenterpriseshavedevelopedintolistedcompanies.Thecompetitionamonglistedcompanieshasbecomeincreasinglyfierce,andthephenomenonoffinancialfraudhasbecomeincreasinglyprominent.Thefinancialfraudcasesoflistedcompanieshavealsoappearedfrequently,whichhasagreatimpactonthestabledevelopmentofsocialfinance,andhasaninseparablerelationshipwiththeimportantinterestsofthebroadmasses.Howtotakeeffectivemeasuresagainstfinancialfraudhasbecomeacommontopicathomeandabroad.ThispaperanalysesthestatusquoandcausesoffinancialfraudofListedCompaniesindetail,andtheimpactoflistedcompanies'fraudonmarketeconomy,andputsforwardcorrespondingcountermeasuresandsuggestionsforthephenomenonoffinancialfraudoflistedcompanies.Keywords:listedcompanies;Financialfraud;Accounting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......................................................23、财务造假的危害......................................................6二、上市公司财务造假的手段................................................71、虚增资产............................................................72、虚增利润............................................................73、隐瞒信息............................................................84、账外设账............................................................8三、上市公司财务造假的成因................................................91、法律监管不力.......................................................92、公司治理结构缺陷...................................................93、现行审计制度缺陷..................................................104、证券市场监管效率低................................................10四、防范上市公司财务造假的措施...........................................111、健全法律法规.......................................................112、完善公司治理结构...................................................113、完善审计制度...............................................124、加强证券市场的监管.................................................12结论.....................................................................14参考文献.................................................................15致谢...................................................................16前言近些年来，我国的经济发展飞速，发展势头较好。但是万事具有双面性，有利也有弊，经济飞速发展带来了巨大的经济效益的同时，也产生了许多不利影响。伴随着经济的发展，人们越来越依赖会计信息，虚假会计信息的社...
