我国上市公司会计舞弊的识别研究的中期报告摘要：我国上市公司会计舞弊是近年来备受关注的问题，本研究旨在分析和识别我国上市公司的会计舞弊，为投资者、证监会等有关部门提供参考。本报告着重分析了上市公司财务报告中的主要指标及特征，并采用多元回归模型分析了这些指标与会计舞弊的关系。研究结果表明，经营性现金流量净额、应收账款周转率、存货周转率、财务费用、应付账款周转率、研发支出与营业收入比例等指标与会计舞弊存在一定的关联性。本报告还提出了相应的预警指标和建议措施，以帮助投资者等各方更好地识别和防范上市公司的会计舞弊行为。关键词：上市公司；会计舞弊；指标；特征；多元回归Abstract:AccountingfraudinChineselistedcompanieshasbeenacontroversialissueinrecentyears.ThisstudyaimstoanalyzeandidentifyaccountingfraudinChineselistedcompaniestoprovidereferenceforinvestors,ChinaSecuritiesRegulatoryCommission,andotherrelevantdepartments.Thisreportmainlyanalyzesthemainindicatorsandcharacteristicsinfinancialreportsoflistedcompanies,andusesmultipleregressionmodelstoanalyzetherelationshipbetweentheseindicatorsandaccountingfraud.Theresultsshowthatthereisacertaincorrelationbetweenthenetcashflowfromoperatingactivities,accountreceivableturnover,inventoryturnover,financialexpenses,accountpayableturnover,researchanddevelopmentexpenses-to-operatingrevenueratio,andaccountingfraud.Thisreportalsoproposescorrespondingwarningindicatorsandsuggestionstohelpinvestorsandotherpartiestobetteridentifyandpreventaccountingfraudinlistedcompanies.Keywords:listedcompanies;accountingfraud;indicators;characteristics;multipleregression