目录上市公司的财务舞弊与审计.........................................................................................................................................0FinancialFraudandAuditofListedCompanies............................................................................................................0前言.............................................................................................................................................................................2一、上市公司财务舞弊概述.........................................................................................................................................4（一）财务舞弊定义和特点.........................................................................................................................................4（二）财务舞弊的手段.................................................................................................................................................41.虚增收入.....................................................................................................................................................................42.虚增利润.....................................................................................................................................................................43.虚增固定资产.............................................................................................................................................................54.隐瞒关联交易.............................................................................................................................................................5二、上市公司财务舞弊案例分析-以皖江物流为例...................................................................................................5（一）案例简介.............................................................................................................................................................5（二）皖江物流财务舞弊手段.....................................................................................................................................5（1）虚构采购、销售业务...........................................................................................................................................5（2）签订阴阳合同.......................................................................................................................................................6（3）少计财务费用.......................................................................................................................................................6（4）坏账准备计提不当...............................................................................................................................................6（三）皖江物流财务舞弊动机.....................................................................................................................................6（四）皖江物流财务舞弊的原因.................................................................................................................................6三、皖江物流对防范我国上市公司财务舞弊的建议.................................................................................................8（一）完善公司治理结构，加强内部控制建设..............
