中文摘要：

在对中外上市公司财务欺诈进行对比分析的基础上,结合2015年的股市震荡,探讨上市公司财务欺诈的起因、手法以及其对股市的影响,从提高独立董事监管能力、加大对违规会计师事务所的处罚力度等方面提出应对思路与建议。

英文摘要：

Based on the comparison and analysis on financial fraud of Chinese and foreign listed companies,combined with the 2015 Chinese stock market shocks,explored the causes,the methods of financial fraud of listed companies,and the effects on the stock market,this article put forward some ideas and suggestions in many angles,from improving the supervision ability of independent directors,increasing penalties for violations of accounting firms,and so on.