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摘要：上市公司这个名词，想必在当今已不再陌生，上市公司已经成为了市场交易发展的一种标志，我国近几十年的改革开放以来，占有重要的地位，从第一家上市公司的诞生，到现在,我国境内上市公司数量达到2555家,飞速的发展，带来了成倍的增长速度。可以说，没有上市公司的存在，可以说就没有了当今如此流通的经济社会，也不存在了全民参与的社会体制。在中国漫长的经济体制改革中，我们踏实的度过了一个又一个的环节，由最早的不懈努力，改变了束缚经济发展的陈旧经济体制，到现在生机勃勃的新制度，我们从最早的过分集中地计划经济体制，到现在开放的大背景，无数的民营企业慢慢的崛起，中外合资，独资企业也纷纷看准了中国这块还未开发完全的宝地，这一切在带来令人肯定的经济利益的同时，也隐含着许多不良的因素，这些不安的小分子蠢蠢欲动，在颠簸的经济发展路程中，带来了意想不到的暴利，也不可避免的成为了一把双刃剑。自我国建立证券市场以来，上市公司的财务舞弊现象也是屡见不鲜，当今企业之间竞争日益激烈，实际上也加剧了上市公司财务舞弊出现。深圳原野、长城机电、四川长虹等公司的舞弊行为的爆出严重损害了我国资本市场的信誉，也动摇了投资人对证券市场的信心，同时也给投资者造成了巨大的损失，而且对于证券市场的发展和资源的合理配置具有很大的危害，解决上市公司的财务舞弊问题刻不容缓。36281
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毕业论文关键词： 上市公司；财务舞弊；财务报告
Affect listed companies' financial reporting fraud analysis and prevention countermeasures
Abstract：the term, listed companies must be today is no longer strange, the listed company has become a symbol of the market development, our country in recent decades since the reform and opening, occupies an important position, from the birth of the first listed company, up to now, the territory of China with a total of 2555 listed companies, the rapid development, has brought growing exponentially. Can say, without the presence of the listed company, it can be said that there would be no today's so circulation economy and society, there is no universal participation in social system. Long economic system reform in China, we are on the practicalities of spent another link, from the earliest unremitting efforts, has changed the economic development of the old economic system, vibrant new system up to now, we are from the earliest excessively, centrally planned economy system, to open the background now, countless slowly rise of private enterprises, sino-foreign joint ventures, wholly owned enterprises have also saw a place for China the development is not fully, it brings a certain economic benefits at the same time, also imply many adverse factors, these small molecules, the move uneasy in the bumpy road of economic development, brought an unexpected windfall, also inevitably become a double-edged sword. Since established in our country securities market, the listed company financial fraud phenomenon also is common occurance, the enterprises between the increasingly competitive today, actually also contributed to the financial fraud of listed company. Shenzhen wilderness, the Great Wall of fraud companies such as electromechanical, sichuan changhong broke seriously damage the credibility of the capital market in China, also has shaken investor confidence in the securities market, but also caused huge losses to investors, but also for the development of the securities market and rational allocation of resources of great harm, so it is urgent to solve the problem of the financial fraud of listed companies.
KeyWords：Listed company; Financial fraud; Financial reports
目录
引言 1
一、财务舞弊的基本概述 2