随着我国证券市场的不断发展与逐步完善,上市公司的条件与要求也越来越严格,但是却依旧没能完全阻止上市公司财务舞弊行为的发生。对此,笔者以上市公司财务舞弊的常用手段入手,分析了上市公司出现财务舞弊现象的原因,并提出了相应的审计线索。 With the constant development and gradual improvement of the securities market in China, the conditions and requirements of listed companies are also becoming more and more strict, but they still can not completely prevent the financial fraud of listed companies. In this regard, the author starts with the commonly used means of financial fraud in listed companies, analyzes the causes of financial fraud in listed companies, and puts forward corresponding audit clues.