摘 要:中國的證券資本市場在近年來趨于成熟，在經濟全球化的大背景下，證券市場更是勢頭迅猛，發展迅速，隨著市場的日趨成熟，有越來越多有想法和雄心的公司選擇進入其中，爭取上市。但與此同時，上市之后所取得的巨大利益也考驗著每一個在市場中的上市公司。國外的安然公司，達爾曼公司，世通集團，國內的藍田股份，瓊民源，鄭百文等，一個個財務舞弊事件屢見不鮮，每一個事件的出現都引起社會的一片嘩然。為什么上市公司會選擇走會計造假的道路？

　　　本文通過分析上市公司財務造假，從造假危害開始著手，闡述了財務造假對企業自身，對利益相關者，對證券市場，對社會的長久發展，都是百害而無一利的。那為什么還有那么多上市公司對財務造假之道趨之若鶩？通過大量的案例分析，巨大的經濟利益及低廉的造假成本是誘導上市公司不斷鋌而走險的根本原因，除此之外，財務法規制度固有的局限性，也讓上市公司鉆了空子。本文通過案例分析了上市公司常見的造假手段，利用關聯交易，不恰當的會計核算，虛構經濟交易等。本文后從審計防范的角度，從審計師，注冊會計師等方面提出審計防范的建議與方法，從而力求提高審計質量。

關鍵詞：上市公司；會計造假；審計防范

ABSTRACT:Equity capital market in China has matured in recent years. In the context of economic globalization, equity capital market is surging and developing rapidly. With the maturing of the market, more companies with new ideas and ambition choose to enter the market to appear on the market. At the same time, the huge benefits test each of the listed companies in the market. Overseas companies such as Anran company, German company, Stone Group and domestic companies such as Lantian Inc., Qiongminyuan company and Zhengbaiwen company, all have financial frauds. The emergence of each event has caused the uproar of the society. Why would listed companies choose to forge?

　　　Through analysis of the dangers of financial frauds of listed companies, this article will find that the financial frauds are the vile indeed to the enterprise itself, to stakeholders, to the securities market, and to the long-term development of the society. Why many listed companies are interested in financial frauds? Through a lot of case analyses, the huge economic benefits and low costs of fraud are the root causes that cause listed companies to rush in the dangers. In addition, the inherent limitations of financial laws and regulations also make listed companies exploit the loopholes. Through typical cases, this paper will analyze common means of fraud of listed companies, use of related party transactions and the improper accounting and fictitious economic transactions, etc.  To improve audit quality, this article will propose audit prevention methods and suggestions as certified public accountants and certified public audits.

Keywords: Listed company; Accounting fraud; Auditing prevention;