摘要:上市公司财务粉饰是一个难以消除、影响恶劣的难题，无论是国外还是国内都普遍存在。财务粉饰极具危害性，它掩盖了企业真实财务状况和经营成果。不仅误导投资者、债权人，使他们根据失实的财务信息做出错误的判断和决策，而且会因为政府监管部门没有及时发现和有效防范，而影响到国民经济的正常运行和宏观调控，甚至会成为滋生腐败的温床。
由于我国经济尚处于转轨时期，经济体制未完全理顺，结构调整还没有到位，建立现代企业制度尚需时日，公司治理仍处于摸索阶段，造成上市公司产权不明晰、司法欠公正、管理不严、制度安排不当和透明度不高等，这些问题交织在一起，集中体现为上市公司的财务粉饰问题。面对财务粉饰问题，本文主要通过绿大地财务粉饰案例分析其财务粉饰的手段，通过完善公司治理结构、提高政府监管力度、加强注册会计师监督能力、完善相关制度、充分利用现代化技术、加强思想道德教育，建设道德防线、完善证劵制度等方式防范财务粉饰行为的发生。
关键词：上市公司；财务粉饰；防范措施
Abstract:Listed company's financial fraud is a question,which both indelible and adverse impact.it appear in foreign and domestic.Financial fraud is very danger,it cover true financial condition and operating results.Not only misleads investor and creditor make mistakes,but also affect the normal operation of the national economy by government regulators lack of supervision.
As China's economy is still in the transition period, and the economic system is not fully straighten,and structural adjustment is not specification,and it need time to establish a modern enterprise system, and corporate governance is still at the exploratory stage,which results in ownership of listed companies is not clear, and the management is not strict, the institutional of arrangement is inadequate，and transparency are not high.These issues are intertwined, which are reflected in the questions of financial fraud.Facing of the questions of financial fraud,this article through the case of Yunnan Greenland to analyse the means of financial fraud by improving the corporate governance structure, improving government regulation,strengthening oversight capacity of Certified Public Accountants, improving the relevant system, using of modern technology fully, strengthening ideological and moral education, improving the system of securities and other financial means.It is useful to prevent the act of financial fraud.
Key Words：Listed companies；financial fraud;；preventive measure
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