我国上市公司财务舞弊案例分析及其思考摘要自改革开放至今，中国的资本市场发展迅猛，市场机制改革，大量中小企业涌现，但是迅猛发展的同时也遗留下了很多问题，其中比较突出的就是财务舞弊现象。因为发展过于迅速，资金供应不足，无法跟上拓宽发展的脚步，导致许多企业为了笼络资金，粉饰财务数据，提供虚假的会计信息，而且大有层出不穷之势，其中上市公司财务舞弊问题对社会的危害尤为严重，已成为当今社会的热点问题。财务舞弊的频繁发生，表现出了资本市场诚信的缺失、社会信用危机的存在，危害了市场信心，并导致市场低迷，而低迷的市场又导致融资困难，企业利润率下降，而后又引发财务舞弊，形成一个恶性循环。如果对上市公司的财务舞弊行为不严加打击和治理，必将影响我国资本市场可持续、和谐地发展。因此，对于上市公司财务舞弊行为的识别与治理对策研究具有重要意义。论文在介绍上市公司财务舞弊的基本概念、基本理论及危害的基础上，对上市公司财务舞弊的原因、手法及舞弊行为识别方法进行了系统分析，最后提出上市公司财务舞弊行为治理的对策和建议，对上市公司的财务舞弊行为的识别和治理有参考价值。关键词:上市公司、财务舞弊、治理ANANLYSISONTHECHINA’SLISTEDCOMPANY’SFINANCIALFRAUDCASEANDITSTHINKINGABSTRACTSincethereformandopening-uppolicy,China'scapitalmarketshavedevelopedrapidly,suchasthereformofmarketingmechanism,theprivatizationofstate-ownedenterprisesandtheemergenceofalargenumberofsmallandmediumenterprises.However,therapiddevelopmentalsoleavesbehindalotofquestions,oneofthemoreprominentphenomenonisfinancialfraud.Becauseoftheeconomyhasgrownsoquicklyandtheenterprisesareunabletokeepupthepaceofdevelopmentaswellasthelackoffund,ithasbeenasignificantendlesstrendthatmanyenterpriseswhitewashthefinicaldata,providefalseaccountinginformationinordertowinoverfunds.Thelistedcompany'sfinicalfraudproblemisparticularlyharmfultosocietywhichhasbeenthehottopiccurrently.Thefrequentoccurrenceoffinicalfrauddemonstratesthelackofintegrityofcapitalmarkets,theexistenceofthesocialcreditcrisis,underminesmarketconfidenceandleadstothemarketdownturn.Depressedmarkethasledtothedifficultiesinfinancing,thecorporateprofitmarginsdeclinesandlaterfinicalfraudappears,whichhasformedaviciouscircle.Ifthelistedcompany'sfinicalfraudbehaviorisnotstrictlystrickenandgoverned,itisboundtoaffectthesustainedandharmoniousdevelopmentofChina'scapitalmarkets.Thus,ithasgreatsignificancetotheidentificationandcountermeasureresearchinlistedcompany'sfinicalfraud.Onthebasisoftheintroductionoftheconceptsoflistedcompany'sfinicalfraudanditsbasictheoryandthehazard,thepaperhasmadesystematicanalysisonthereasons,manipulationandrecognitionofthelistedc