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| 企业财务造假的动因分析与对策研究 摘要：近年来，越来越多的企业走上了通过上市进行“圈钱”的道路， 通过提高自身市值以此吸引投资者为其投资。 甚至有企业为了上市不择手段，通过财务造假美化报表数字，从而欺骗投资者。 尽管对于已上市企业而言，年报利润压力并未减弱， 并且若是经营亏损将有可能面临被退市的风险。 但是财务信息还是成为了企业操纵利润的手段。 如何根据公司自身状况设计科学合理的内部控制制度， 减少财务造假已经成为重要的课题。 本文通过分析企业财务造假动因，以中信国安为例，基于连续7年财务造假的背景， 分析实施财务造假的动因，探讨防范造假的对策， 以期为其它上市公司合理防范财务造假的发生提供参考借鉴。 关键词：财务造假； 动因； 中信国安 Research on The Cause and Countermeasures of Corporate Financial Fraud Abstract: In recent years, more and more enterprises have embarked on the road of "circle money" through listing, raising their market value to attract investors to invest in them. Even in order to go public by any means, through financial fraud to make their report figures good-looking, thus deceiving investors. For listed companies, the pressure from annual profits has not diminished, and operating losses are at risk of delisting. As a result, financial information has become a place for enterprises to choose hands-on. How to design scientific and reasonable preventive countermeasures and how to formulate internal control system according to the company's own situation has become an important subject. Before this, it is necessary to analyze why enterprises want financial fraud and how to operate. This paper examines the causes and countermeasures of financial fraud in enterprises, taking CITIC Guoan as an example, based on the background of financial fraud for 7 consecutive years, analyzes the causes of financial fraud, and discusses the countermeasures to prevent fraud. This paper not only enriches the domestic literature on the causes of financial fraud, but also helps to provide reference for other listed companies to prevent the occurrence of financial fraud scientifically and reasonably. Keywords: Financial fraud; motivation; CITIC Guoan |
