[摘要] 财务报告作为会计信息的载体，它反映了一个企业的财务状况、经营成果和现金流量，受到相关利益主体的高度关注。我国证券市场经过20多年的发展, 在优化资源配置方面起到了重要作用。但由于上市公司财务报告造假不断, 很大程度上造成了理性的投资者对证券市场的信心不足, 影响了我国证券市场的进一步发展, 因此上市公司财务报告的质量亟待改善。本文阐述了财务报告的基本理论结合目前我国上市公司现状, 分析了上市公司的财务报告舞弊的设置与识别, 提出了防范舞弊的措施。

[关键词]: 财务报告舞弊  陷阱识别  防范

Financial reports of listed companies of fraud, identification and prevention

[Abstract] financial report as a carrier of accounting information, it reflects an enterprise's financial position, operating results and cash flow, by the relevant stakeholders attention. China's securities market after 20 years of development, in optimizing the allocation of resources has played an important role. However, due to false financial reports of listed companies continued, largely responsible for the rational investors lack of confidence in the stock market, affecting the further development of China's securities market, so the quality of financial reporting of listed companies need improvement. This paper describes the basic theory of financial reports with the current status of listed companies in China, analyzes the financial reports of listed companies to set and identification fraud, the measures proposed to prevent fraud.

[Keywords]: financial reporting fraud trap   against the trap identification   prevention

　　财务报告舞弊的行为由来己久，其在不同的经济环境下有不同的表现，是当今世界各国都无法避免也没有有效解决的一个世界性难题，对它的研究解决只能循序渐进，不可一蹴而就，要综合运用经济、会计、法律和道德手段。本文根据上市公司财务报告舞弊的现象寻找规律，经规律总结原因，再针对原因提出我国上市公司财务报告舞弊行为的防范规制方案。