By studying the behavior of listed company's financial fraud, to understand the essence of financial fraud, this paper proposes the recommendations for improving and perfecting the accounting standards from a realistic point of view, which will be more conducive to the sound financial fraud prevention mechanism.%通过研究上市公司财务舞弊行为,了解其财务舞弊的实质,从现实可行的角度,针对性的提出会计准则改进和完善的建议,将更有利于健全财务舞弊防范机制。
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