摘要：近年来，我国资本市场发展迅速，在此背景下，上市公司公开披露的财务信息作 为重要的决策依据，在投资者进行决策时越来越重要。当投资者和社会群众对财务信 息开始特别关注时，越来越多的上市公司财务舞弊事件在我国的证券市场上频繁出现。 财务舞弊不仅不能反映企业的真实业绩，并为许多投资者和债权人带来了财产和精神 上的损失，不利于资本市场的健康发展。本文根据 2011-2015 年因财务舞弊被证监会

处罚的上市公司，共计 53 家，统计其财务报表审计意见，发现有 12 家会计师事务所

因出具不恰当的审计意见被处罚，另外 41 家上市公司被处罚，会计师事务所没有被处 罚。通过分析上市公司财务舞弊的原因和审计失败的原因，发现其共同点是处罚力度 较小，处罚时间间距过长。从财务舞弊和审计意见的关系上看，大部分上市公司财务 舞弊，被出具的都是标准无保留意见，审计失败与财务舞弊联系密切，审计失败，上 市公司一定舞弊，上市公司舞弊，审计却不一定失败，并且大部分财务舞弊没有导致 审计失败。最后提出加强审计质量的一些建议：处罚在时效性方面应更加及时，处罚 力度和金额应当加大等等。

关键词：上市公司；财务舞弊；审计意见；对策

Research on financial fraud and audit opinion of listed companies- based on the Commission punishment announcement 

Abstract：In recent years, the  rapid development of China's capital market, in this context,   listed companies  publicly  disclosed  financial  information  as   an  important   basis   for decision- making, investors in the decision- making more and more important. When investors and the masses of the financial information began to pay special attention,  more and more listed companies financial fraud in China's securities market frequently appear. Financial fraud can not only reflect the true performance of enterprises, and for many investors and creditors brought property and spiritual losses, is not conducive to the healthy development of capital markets. According to the 2011-2015 due to financial fraud by the Commission to punish the listed companies, a total of 53, statistics of its financial statements audit opinion, found that 12 accounting firms issued due to  improper  audit opinion was punished, the other 41 listed companies Was punished, the accounting firm was not punished. By analyzing the reasons of the financial fraud of listed companies and the reasons for the failure of the audit, we find that the common point is that the punishment is small and the punishment time is too long.  From the  relationship between financial fraud and audit opinion, most of the financial fraud of listed companies are issued by the standard is unqualified, audit failure and financial fraud are closely linked, audit failure, listed companies must be fraud, listed companies fraud, audit Not necessarily fail, and  most financial fraud did not lead to audit failure. Finally put forward some suggestions to strengthen the quality of the audit: punishment in terms of timeliness should be more timely, punishment and the amount should be increased and so on.

Keywords: Listed company；financial fraud； audit opinion； Countermeasure

目录

0 引言               ... 1 

1 财务舞弊与审计意见相关理论          ... 1 

1.1 财务舞弊概述              . 1 

1.1.1 舞弊的定义             . 1 

1.1.2 舞弊相关理论            ... 2