201603301015-邓梦婷-上市公司财务造假的动因及治理研究——以康得新为例.doc

PAGE\*MERGEFORMATII上市公司财务造假的动因及治理研究——以康得新为例摘要随着市场经济的发展，我国上市公司违规造假的现象频频发生，而且违规造假的形式与手段多种多样，而这些造假行为多为财务造假，这些案例无一不对社会造成了严重的危害，损害了中小投资者的切身利益，极大地挫伤了广大股民的积极性。上市公司越来越猖狂的造价活动已经严重地影响了社会市场经济秩序的有序发展。为此，本文首先剖析了上市公司财务造假目前的现状、特征、形成原因以及使用的手段，然后选取了今年爆发的康得新财务造假案作为案例，对其作出分析，从中得出有借鉴意义的结论，从而提出治理财务造假的建议和对策。想要减少上市公司造假活动的发生，并不是可以一蹴而就的，必须依靠多个部门的相互协作，相互监督，然后建立和完善会计经济机制，才能防范和治理财务造假行为。因此，减少造假案的发生刻不容缓。关键词：上市公司；财务造假；动因；对策ResearchontheCausesandGovernanceofFinancialFraudofListedCompanies——bythecaseofKangdexinAbstractAlongwiththedevelopmentofmarketeconomy,thephenomenonofillegalfraudoflistedcompaniesinourcountry,andviolationsofformandmeansarediverse,andthefraudoffinancialfraud,thecasesofthesocietycausedseriousharm,damagetheinterestsofsmallandmedium-sizedinvestors,greatlydampenedtheenthusiasmofthemassesofpeople.Theincreasinglyrampantcostbuildingactivitiesoflistedcompanieshaveseriouslyaffectedtheorderlydevelopmentofsocialmarketeconomicorder.Forthisreason,thispaperfirstanalyzesthecurrentsituation,characteristics,formationreasonsandthemethodsoffinancialfraudoflistedcompanies,andthenselectstheoutbreakofthisyear'scondenewfinancialfraudcaseasacase,makeananalysisofit,drawausefulconclusion,soastoputforwardSuggestionsandcountermeasurestocontrolfinancialfraud.Ifyouwanttoreducetheoccurrenceoflistedcompanies'fraudactivities,itcannotbeaccomplishedovernight,mustrelyonthemutualcooperationofmultipledepartments,mutualsupervision,andthenestablishandimprovetheaccountingeconomicmechanism,inordertopreventandcontrolfinancialfraud.Therefore,itisurgenttoreducetheoccurrenceoffraudcases.Keywords:ListedCompany;Financialfraud;Motivation;Countermeasures目录TOC\o"1-3"\h\uHYPERLINK\l_Toc13749摘要PAGEREF_Toc13749IHYPERLINK\l_Toc13498AbstractPAG