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摘 要

本文首先介绍会计造假的定义及相关概念。其次对我国会计造假的现状进行分析，折射出会计造假问题的严重性，然后分析我国上市公司会计造假的种种动因，解析会计造假的根源，从而能够从根本上整顿会计造假、杜绝会计造假。再次，本文揭露了上市公司进行会计造假的多种手段，主要有利用关联方交易造假、利用收入信息造假、利用费用或损失的待处理造假、利用应收账款和资产减值准备进行造假。最后，本文针对这些手段提出了股权多元化、规范无形资产价值评估方法、统一处罚标准、加大惩罚力度等六条治理措施。

关键词：上市公司；会计造假；关联方交易

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Abstract

Above all, the article introduces the accounting fraud and it’s related concepts of listed companies in China. Secondly, the article describes the status quo of the problem, which reflects the seriousness of this problem. Then this article analysis the reasons and the root of accounting fraud, thus can fundamentally rectification accounting fraud. Thirdly, the article expose that accounting fraud of listed company’s mainly means are using transactions of affiliated party, income information, process of cost or loss, receivables and assets’ impairment. Finally the article puts forward substantive suggestions and countermeasures for managing this problem, like equity diversification, regulate the assessment method for intangible assets’ value, unified punishment’s standard, increase penalty and so on.

Key Words：Listed companies; Accounting fraud; Affiliated party transactions

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目 录

一、引言 ............................................................. 1 二、会计造假的定义及相关概念 ......................................... 1

（一）会计造假的概念 ............................................. 2 （二）其他相关概念 ............................................... 2 三、我国会计造假的现状及原因分析 ..................................... 2

（一）我国会计造假的现状 ......................................... 2 （二）我国会计造假的原因分析 ..................................... 3 四、上市公司会计造假的手段 ........................................... 5

（一）利用关联方交易造假 ......................................... 5 （二）利用收入信息造假 ........................................... 6 （三）利用费用或损失的待处理造假 ................................. 7 （四）利用应收账款造假 ........................................... 7 （五）利用资产减值准备造假 ....................................... 8 五、上市公司会计造假的治理措施与建议 ................................. 8

（一）股权多元化 ................................................. 8 （二）强化审计监督 ............................................... 8 （三）统一处罚标准 ............................................... 9 （四）加大处罚力度 ............................................... 9 （五）将会计信息真实性与业绩评价相联系 .......................... 10 （六）利用网络的互通性确保信息对称 .............................. 10 六、结束语 .......................................................... 10 参考文献 ............................................................ 12 致 谢 .............................................. 错误！未定义书签。