我国上市公司财务报告舞弊特征分析  

An Analysis of Financial Report Fraud of Listed Companies in China

作　　者：陈慧璇[1] 朱君[1] 

机构地区：[1]东北师范大学,吉林长春130117

出　　处：《税务与经济》2013年第2期52-57,共6页Taxation and Economy

基　　金：教育部人文社会科学研究项目(项目编号:09YJA630019);国家大学生创新性实验计划项目(项目编号:201210200016)资助

摘　　要：上市公司财务报告舞弊是我国资本市场的一大顽疾,其长期存在不仅严重损害了投资者的利益,也阻碍了我国资本市场的良性发展。选择2000～2011年因财务报告舞弊被处罚的主板A股非金融类上市公司122家,共计237个统计样本,从行业特征、舞弊类型、舞弊并发性和持续性方面对上市公司财务报告舞弊特征进行统计分析,发现进行财务舞弊的上市公司在行业分布上多集中于制造业,在舞弊类型上以推迟披露为主并具有并发性,在舞弊时间上具有持续性。Financial report fraud of listed companies is one of serious problems in Chinas capital market. Not on- ly does its long-term existence damage the interests of investors, but also hinders the sound development of China capital market. Based on 237 statistical samples chosen from 122 non-financial listed companies of A-shares, which were punished due to financial report fraud from 2000 to 2011, a study was conducted in this paper to ana- lyze the characteristics of financial report fraud of listed companies from aspects of industry features, types of fraud, and concurrency and constancy of fraud. The result indicated that financial fraud was mainly common in those manufacturing companies. The major type of fraud was to delay the disclosure with the characteristics of concurrency and persistence in time of fraud.

关 键 词：上市公司 财务报告舞弊 资本市场 

分 类 号：F832.5[经济管理—金融学] F231.5