我国上市公司财务报告舞弊的路径与成因

财务报告舞弊严重影响了证券市场的规范发展,损害了证券市场优化资源配置的市场功能,阻碍证券市场的健康发展。其舞弊路径主要是扭曲政策本意,使用不合理的会计核算方法;通过虚构经济业务舞弊;利用资产重组及关联交易舞弊等方面。财务报告舞弊的原因主要有公司治理结构不完善、政府监管不到位、信息不对称、投资者投机心理等。

The Ways and Reasons of Financial Fraud in Listed Company

Financial Fraud not only hinders the healthy development of security market greatly,but also destroys the function of optimizing resource allocation.The fraud is mainly through accounting methods,fictitious business operations,using asset constructing and so on.The reasons of financial fraud lie in inadequate corporate governance,poor government regulation,information asymmetry,investors＇ wait-and-see attitude and so on.