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1、上市公司会计舞弊治理对策（Listedcompanies,accountingfraud,countermeasures）Listedcompanies,accountingfraud,countermeasures2011-5-309:26,SunJianhuaAbstract:withtherapiddevelopmentofthesecuritiesmarket,thesocialimpactofaccountinginformationisexpandingdaybyday,andthephenomen
2、onofaccountingfraudisspreadingdaybyday,whichputsforwardnewrequirementsfortheimprovementofthesupervisionandmanagementmechanismofthesecuritiesmarket.Thispaperstudiestheformsofaccountingfraudinlistedcompanies,anddiscussesnewcontrolmeasures.Keywords:listedcompan
3、ies;accountingfraud;controlsystemInrecentyears,somedomesticandforeignlistedcompanieshaveexposedaccountingfraudandfraudscandal,whichmakespeopleobjectiveindependenceontheprofitabilityoflistedcompaniesandaccountingfirmshavebeenquestioned,seriousdamagetotheinteg
4、rityoftheenterpriseandsocialmorality,atthesametime,thesocialandpublicinterestshavebeengreatlydamaged.InordertodealwiththeaccountingfraudbehaviorofListedCompaniesinChinaandensurethehealthydevelopmentofChina'scapitalmarket,itisnecessarytostudythetacticsandCoun
5、termeasuresofaccountingfraudinChina'slistedcompanies.Thephenomenonofaccountingfraudoflistedcompanieshasarousedstrongconcernofthesociallegislation,government,investors,publicandaccountingprofessionandsoonvariousaspectsofpeople,whichinacertainsensebeyondtheacc
6、ountingcategory,andevolvedintoasocialproblemofconcern.I.ThemainformsofaccountingfraudinChineseListedCompaniesFinancialfraudreferstothesubjectoffinancialfraudinaccountinginformationprocessingandreportingprocess,inordertoobtainunfaireconomicbenefitsbydeceptive
7、meansintentionalmisrepresentationofimportantpropertiesandsubstantialfinancialfactisillegalanddiscipline.ThefinancialfraudofListedCompaniesinChinahasexperiencedfromthepublictohidden,fromsingletomultiple,fromtheendofthefraudtofocusoncontinuousanduniformandsyst
8、ematicfraud,falseaccountingfromtherealaccountsothattheprocessreallydo.(I)fraudulentuseofimproperaccountingpoliciesandaccountingestimates.Becauseofthesametransactionsoreventsoftenhaveawidechoiceo
