纵观证券市场的发展史,无不充斥着舞弊性财务报告丑闻,这严重挫败了投资者的信心,阻碍了经济的良性发展。根据普华永道“全球经济犯罪调查”的统计,欧洲约42.5%的大公司在2000年和2001年受到了舞弊的侵害,被调查公司的平均舞弊成本为670万欧元。会计舞弊在中国也概莫能外,上市公司虚报 Throughout the history of the development of the securities market, all are filled with scandalous financial reporting scandals, which have seriously frustrated the confidence of investors and hampered the sound development of the economy. According to PwC’s “Global Economic Crime Survey,” approximately 42.5% of large European companies were corrupted in 2000 and 2001, and the average fraud cost of the surveyed companies was 6.7 million euros. Accounting fraud in China is no exception, the listed company false