【摘要】 分析了证券市场发行制度、再融资制度与退市制度对上市公司财务报告舞弊动机的影响,指出上市公司财务报告舞弊的利益驱动有其特殊的规律,其动机是为获得上市资格条件、再融资资格,提高股票发行价格,避免被特别处理或退市等。提出了解决上市公司财务报告舞弊问题要从制度建设、监管执行、公司治理环境改善等多层面综合治理。更多还原

【Abstract】 The issuing system of stock market and the influences of re-financing system and withdrawing system to the motivation of financial statement fraud of listed company are analyzed.It is pointed out that the listed compa-nies’ benefit discipline of financial statement fraud has its special laws and its motivation is to obtain listing eligi-bility requirements and the qualification of re-financing,improve the stock issue price and avoid being special treatment or delisting.Solutions to listed companies’ financial statement fraud are proposed which must be from the multi-faceted and comprehensive management including institution building,monitor implementation and cor-poration governance environment improvements.更多还原