上市公司、审计师与监管机构财务舞弊的博弈研究
A Game Study of Financial Fraud among Listed Companies, Auditors, and Regulatory Agencies

随着社会经济的不断发展和进步，我国经济环境逐步改善，各行各业在当前经济形式下呈良好发展趋势，同时也带来了上市公司财务造假事件多发的现象，财务舞弊手段更是层出不穷，严重危害了外部股东的利益，影响了我国资本市场的健康稳定发展。因此，本文以财务舞弊通常涉及三方当事机构，即舞弊主体上市公司、监督审计公司的内外部审计和政府的监管部门为基础，从财务造假的动因出发，探究了其财务舞弊手段，通过构建财务舞弊模型并分析其结果，提出了防范上市公司财务舞弊的针对性措施：增强外部会计师事务所的独立性；完善公司内部治理机制；加强外部监管；完善会计准则和相关法规政策；加强财务舞弊惩罚力度，从以上五个方面来避免财务舞弊，以期更好地保障资本市场的稳定发展。
With the continuous development and progress of the social economy, China’s economic environment is gradually improving, and various industries are showing a good development trend under the current economic form. At the same time, it has also brought about the phenomenon of frequent financial fraud incidents in listed companies. Financial fraud methods are also emerging, seriously endangering the interests of external shareholders and affecting the healthy and stable development of China’s capital market. Therefore, based on the fact that financial fraud usually involves three parties, namely the fraudulent subject listed companies, internal and external audits of supervisory audit companies, and government regulatory departments, starting from the motives of financial fraud, this article explores its financial fraud methods, constructs a financial fraud model, analyzes its results, and proposes targeted measures to prevent financial fraud in listed companies: Enhancing the independence of external accounting firms; improve the internal governance mechanism of the company; strengthen external supervision; improve accounting standards and relevant regulations and policies; strengthen the punishment for financial fraud and avoid financial fraud from the above five aspects, in order to better ensure the stable development of the capital market.