上市公司财务舞弊侦查策略研究  

Research On Strategies Of Investigating Listed Companies'Financial Fraud

作　　者：干练 Gan Lian(ECID of Shanghai Municipal Public Security Bureau,Shanghai 200083,China)

机构地区：[1]上海市公安局经济犯罪侦查总队,上海200083

出　　处：《上海公安学院学报》2025年第1期15-21,共7页Journal of Shanghai Police College

摘　　要：上市公司如实披露财务数据对于维护资本市场的健康发展至关重要,其在保护投资者权益、提高市场效率、提升公司信誉、促进公平竞争、提高公司治理水平等多方面发挥功能,是证券市场“公开、公平、公正”原则的实际体现。随着注册制改革的推行,近年来上市公司财务舞弊衍生案件数量呈现增长态势。通过分析上市公司财务舞弊目的及常见手段,总结提炼出一套从财务分析、业务比对、资金循环、关联主体、人员结构等角度辨识、侦办此类犯罪的系统性策略,对护航我国经济健康、有序发展,保护投资者合法权益有重要意义。Listed companies'truthful disclosure of financial data,which is important for the maintenance of the healthy development of the capital market,plays many roles in protecting investors'rights,improving market efficiency,bettering company reputation,promoting fair competition and improving corporate governance competency.It is also a practical embodiment of the principles of"openness,fairness,and impartiality"in the security market.However,with the implementation of the registration system reform,cases related with listed companies'financial fraud have witnessed a growing tendency in recent years.Taking the purpose and common approaches of listed companies financial fraud as a starting point,the writers have summarized a systematic strategy for identifying and investigating such crimes in terms of financial analysis,business analysis,fund circulation,related parties,personal network,etc.,which is of great significance for safeguarding the healthy and orderly development of China's economy and protecting investors'legitimate rights and interests.

关 键 词：财务舞弊 上市公司 策略研究 

分 类 号：D631[政治法律—政治学]