从上市公司财务舞弊看会计准则的改进和完善

摘要

By studying the behavior of listed company's financial fraud, to understand the essence of financial fraud, this paper proposes the recommendations for improving and perfecting the accounting standards from a realistic point of view, which will be more conducive to the sound financial fraud prevention mechanism.%通过研究上市公司财务舞弊行为，了解其财务舞弊的实质，从现实可行的角度，针对性的提出会计准则改进和完善的建议，将更有利于健全财务舞弊防范机制。