中文摘要：

本文在对国内上市公司财务报告舞弊特征指标研究相关文献回顾的基础上，从已有的文献中选取35个财务报告舞弊特征指标，以被证监会处罚的财务报告舞弊上市公司作为研究样本，从财务报表和公司治理两方面，对特征指标与财务报告舞弊之间的关系进行了实证分析。研究发现股权集中度、每股净资产差异率、非主营业务利润率、存货占流动资产的比重等特征指标在不同程度上对财务舞弊行为产生影响。

英文摘要：

On the base of reviewing research results of home related to fraudulent financial reports＇ characteristic indicators of listed companies, the author selects 35 fraudulent financial reports＇ characteristic indicators from existing literatures.This paper develops an empirical analysis on the relationship between characteristic indicators and Financial Statement Fraud （FSF） from aspects of financial statement and corporate governance, by choosing listed companies punished by CSRCfor FSF as research sample. We conclude a result that factors of the ownership concentration, difference rate of net asset value per share, non-operating profit margin ratio and the proportion of inventories to current assets have effects on financial fraud. The conclusion is of great significance to list companies, CPA and the securities supervise committee.