厦门大学硕士学位论文我国上市公司虚假财务信息披露典型案例的评析和反思姓名：林荣钦申请学位级别：硕士专业：工商管理指导教师：章达友20051101摘要在证券市场中，上市公司财务信息是连接广大投资者与公司之间的纽带，是投资者了解上市公司、证券监管机构监管上市公司的主要途径，其质量直接关系到广大投资者的切身利益，财务信息披露制度是各国证券法律制度的重要内容。
上市公司财务信息披露的质量，既关系着股东的利益，又关系着证券市场的稳定。
目前我国已经发布实施了一系列法规，对上市公司财务信息披露的原则要求和内容体系做出规定。
但是由于种种原因，我国上市公司财务信息披露中还存在许多不规范的现象，既影响了我国证券市场和上市公司的健康发展，也使广大投资者蒙受了许多不应有的损失和风险，因此规范上市公司财务信息披露的呼声越来越高。
本文针对我国近期资本市场上出现影响较大的上市公司财务信息造假案例，根据其虚假财务信息有关事实，分析其虚假财务信息的披露手法，探究我国上市公司财务信息披露不规范的原因，并对现有的财务信息披露制度及其监管中存在的问题提出防范对策。
本文共分五章：第一章为导言，介绍选题动机、目的及研究的思路。
第二章为上市公司财务信息披露的相关理论，介绍我国上市公司财务信息披露的理论依据、目的、范围与相关规定。
第三章为我国上市虚假财务信息披露的典型案例分析，选择近期资本市场影响较大的上市公司虚假财务信息披露的案例，根据其虚假财务信息披露的事实，分析其造假方式。
第四章为我国上市公司虚假财务信息典型案例的成因分析，从社会、个人、行业以及上市公司本身来分析其披露虚假财务信息的形成原因。
第五章为对上市公司虚假财务信息披露的防范对策，针对造成上市公司披露虚假财务信息的原因，提出从法制建设、行业自律、个人诚信建设以及增加财务信息披露内容等方面对披露虚假财务信息的行为进行防范。
本文通过对上市公司披露虚假财务信息的原因进行分析，并提出防范对策，希望能对提高上市公司财务信息质量，保护投资者权益方面有所启示或帮助。
关键词：上市公司；虚假财务信息；披露；成因；对策。
AbstractIn the stock market, the finance information of the listed company is the link between the common investor and the listed company. Through the finance information, the investor can understand the listed company and the stock surveillance department can keep an eye on the company. The annunciation system of the finance information is the key principal of the stock law in different countries. The quality of the finance information has the close relation with the interest of the common investors and the stability of the stock market.Nowadays a sequence of regulation of the principal and content of the annunciation system of the finance information in the listed company have already been issued and taken into effect in China. However, as for many kinds of reason, there are still many cases in the annunciation of the finance information in the listed company, which is not conform to the related regulation. It not only has the bad influence on the development of the listed company but also take the common investor with the undue loss and risk. So there come more and more desire on the standardization of the annunciation system of the finance system in the listed company.This article is aimed at those cases, which the listed company concoct the finance information recently and has big influence on the Chinese capital market. Based on the fact of fictitious finance information, the author hopes to find the cause why the annunciation of the finance information in the domestic listed company is not conform to the related regulation through analyzing the methods of concocting the finance information. Moreover the author alsopresents the precaution on the possible problems in the annunciation system and the surveillance procedure of the finance system.This article includes five chapters. Chapter 1 is the preface that explains the research purpose. Chapter 2 introduces the related theory of the annunciation of the finance information in the listed company. It also introduces the theory base, the target, the scope and the related regulation of the annunciation of the finance information in the domestic listed company. Chapter 3 is the typical case study of concocting the finance information in the domestic listed company. The author selects some cases that the listed company concocts the finance information recently and has big influence on the Chinese capital market. Based on the fact of fictitious finance information, the author analyzes the concocting methods. Chapter 4 is to find the reason why the domestic listed company concocts the finance information. The author analyzes the reason from the society, the individual, the industry and the listed company itself. Chapter 5 is about the precaution of concocting the finance information in the listed company. From the reason of the concocting the finance information in the listed company, the author put forward that should take action on the law system establishment, the industry self-control, individual honesty and increasing the content of the finance information.The article analyzes the cause why the listed company concocts the finance information and presents the precaution. The author hopes it will be helpful to improve the quality of the finance information in the listed company and protect the investor interest.Key Words: Public Company; The False Finance Information; Issue;The Cause and The Precaution.厦门大学学位论文原创性声明兹呈交的学位论文，是本人在导师指导下独立完成的研究成果。
本人在论文写作中参考的其他个人或集体的研究成果，均在文中以明确的方式标明。
本人依法享有和承担由此论文而产生的权利和责任。
声明人（签名）：年月日第一章导言第一章导言第一节选题动机在现代企业制度下，企业的所有权和经营权相分离，所有者的权利不断弱化，而经营者的地位日益上升。