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。 By studying the financial frauds of listed companies and understanding the essence of their financial frauds, it is more practical to improve and perfect the accounting standards from a realistic perspective, which will be more conducive to improving the financial fraud prevention mechanism.