摘要：上市公司会计舞弊一直是证券市场一个不能忽视的问题，会计舞弊行为自证券市场出现以来不断发生。上市公司的会计舞弊严重影响会计信息使用者决策，干扰市场机制，这可能会严重影响正常的社会经济秩序和市场资源配置的合理运作。对此，研究上市公司会计舞弊的动因和防治措施十分必要。基于上述原因，本文着重分析上市公司会计舞弊的原因，并提出有相应的防治措施。
本文采用文献研究法，了解上市公司会计舞弊的历史、背景和现状，采用比较和归纳相结合的方法，在综合现有研究成果的基础上，结合上市公司会计舞弊研究的实际情况，归纳了治理上市公司会计舞弊的对策。最后，本文采取个案法，详细分析科龙电器会计舞弊案。本文从预警的角度通过分析会计舞弊的手段来研究如何识别上市公司会计舞弊，以降低会计舞弊对各相关利益方的危害，并促进上市公司健康发展。
关键字：上市公司 会计舞弊 原因 防范
Abstract: Accounting fraud of listed companies in the stock market is a problem that cannot be ignored, which always exist since the emergence of stock market. Accounting fraud of listed companies seriously affects the accounting information user’s decisions. Accounting fraud seriously influences normal social economy order and the social economy resources reasonable disposition. Therefore, it is necessary to search the reasons and prevention measures of accounting fraud. This paper focus on the analysis of accounting fraud reasons of listed companies, and put forward to some corresponding prevention measures.
The paper understands the history, background and present situation of accounting fraud of listed companies though literature study .Based on the existing research results and combined with the actual situation of listed companies, the paper summed up the measures to solve the problem by using comparison and combination methods. Finally, the paper analyzes the of Kelon Electrical case. From the perspective of prevention, the paper study how to identify accounting fraud of listed companies through the analysis means to reduce the harm of the various stakeholders, and promote the healthy development of the listed companies.
Keywords: listed company accounting fraud motivation management
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