【正文】 目 錄 一、上市公司會計造假的嚴重性與危害 ............................................ 1 （一）上市公司會計造假的嚴重性 ................................................ 1 （二）上市公司會計造假的危害性 ................................................ 2 二、上市公司會計造假的原因透視 ................................................ 2 （一）企業(yè)管理當局和控股股東有操縱會計信息的條件和要求 ........................ 2 （二）中介機構(gòu)有協(xié)助公司造假的動機 ............................................ 3 （三）國家稅務部門對虛假會計信息的縱容 ........................................ 3 （四）中小股東對虛假會計信息的麻木 ............................................ 3 （五）會計人員對虛假會計信息的無奈 ............................................ 4 三、上市公司會計造假的手段分析 ................................................ 4 （一）虛構(gòu)經(jīng)濟業(yè)務 . ........................................................... 4 （二）濫用關(guān)聯(lián)交易 ............................................................ 4 （三）濫提資產(chǎn)減值準備 ........................................................ 4 （四）虛假確認收入、費用 ...................................................... 4 （五）掛賬虛擬資產(chǎn) ............................................................ 5 四、上市公司會計造假的案例分析 ................................................ 5 （一）藍田股份的農(nóng)副水產(chǎn)品銷售收入分析 ........................................ 5 （二）藍田股份的現(xiàn)金流量分析 .................................................. 6 （三）藍田股份的資產(chǎn)結(jié)構(gòu)分析 .................................................. 6 五、上市公司會計造假的對策探析 ................................................ 6 （一）加強對中介機構(gòu)尤其是注冊會計師行業(yè)的監(jiān)管力度 ............................ 7 （二）建立股東損失賠償制度 .................................................... 7 （三）盡快建立信用管理體系 .................................................... 7 （四）加強信息披露的規(guī)范化建設 ................................................ 7 （五）健全會計法規(guī)體系 ........................................................ 7 主要參考文獻 .................................................................. 7 后 記 ........................................................................ 8 1 上市公司會計造假問題的探討 最近幾年我們目睹了太多上市公司 (Listed Corporation, 簡記為 LC)的 業(yè)績騙局，如瓊民源、 PT 紅光、東方鍋爐、大慶聯(lián)誼、鄭百文的欺詐、 ST猴王、藍田股份等，以及 2020 年披露的黎明股份億元造假上市，“世紀黑 馬”銀廣夏的虛幻神話，都令人觸目驚心。 關(guān)鍵詞 ： 上市公司 會計信息 造假 2 Abstract The phenomena of accounting information falsity of listed corporations have surfaced now and then, and the trend is getting worse. It not only deeply frustrates investors’ confidence, it also undermines the health operation of security market. Furthermore, it puts accounting industry in an unprecedented credit crisis. It is utterly important to govern the falsity of accounting information. The thesis describes the situation of false accounting information and the harm it does to the users. Then the writer tries to find out the reasons why the false accounting information has existed. Next, the author discusses and analyzes the methods that listed corporations have taken to falsity accounting information. There are also some cases of the false accounting information from listed corporation. At last, the author puts forward to some measure and suggestions for administrating the false accounting information of listed corporation. As for our government, it also es up with some new steps to administer this problem. This thesis can be divided into five parts: Firstly, it gives an introduction to the harm and gravity of false accounting information. Secondly, it analyzes the reasons that lead to false accounting i nformation. For these reasons, other relatively interested groups have different attitudes to false accounting information. Thirdly, it summariz