随着我国市场经济的发展,上市公司的数量越来越多、规模也越来越大。其中,会计报表是对于上市公司经营状况的反映,也是其财务状况的重要体现,对于投资者有着重要的意义,但是,目前,却有部分上市公司的会计报表中存在舞弊行为,账目造假、信息失真,给投资者造成了巨大损失,导致其投资信心受到打击,对于上市公司的形象和正常运行秩序的影响是极为不利的。本文对于上市公司会计报表舞弊的特点进行了简要分析,并对加强审计的有效措施进行了深入探讨。 With the development of market economy in our country, the number of listed companies is more and more and the scale is also getting bigger and bigger. Among them, the accounting statements is a reflection of the operating status of listed companies, but also an important manifestation of its financial position, for investors is of great significance, however, at present, there are some listed companies in the accounting statements of fraud, fraud accounts, information Distortion, causing huge losses to investors, resulting in a blow to their investment confidence, the image of the listed company and the normal operation of the order is extremely unfavorable. This article has a brief analysis of the characteristics of listed companies accounting fraud, and to strengthen the audit of effective measures were discussed in depth.