我国A股资本市场建立至今取得了举世瞩目的成就，培育了一大批业绩优良的上市公司，有效服务了我国实体经济发展。但是，A股进行财务舞弊的上市公司也层出不穷，上市公司财务舞弊破坏了我国资本市场的生态环境，给中小投资者造成了巨大的经济损失,如何有效地识别上市公司财务舞弊是当前资本市场需要解决的一个重要问题。为解决此问题，本文以2013年至2022年证监会公告的A股上市公司财务舞弊案例为样本，统计分析了财务舞弊案件在数量变动、行业分布、舞弊类型等方面呈现出的分布特征，并结合投行实务经验，归纳总结了以往我国上市公司财务舞弊案例中典型的舞弊手段。在此基础上，结合财务舞弊理论以及财务报表之间的勾稽制衡关系，认为实施财务舞弊的上市公司会在舞弊动机、关键人员特征、公司治理、财务数据、行业业务五方面显现异常特征，由此构建了上市公司财务舞弊五维度识别框架，细化了具体识别特征。以最新公布的科创板欺诈发行第一股泽达易盛为例验证了所构建的上市公司财务舞弊五维度识别框架的有效性，认为该框架对识别上市公司财务舞弊可以提供较好的指导作用。最后，针对财务舞弊治理，本文从改善上市公司内部治理结构和加强外部监管两方面提出针对性建议，包括健全内控体系、优化股权结构、规范三会运作以及加大处罚力度、打击配合造假、加强抽检频率、提升中介机构执业能力等，以期维护资本市场秩序，还资本市场一片海晏河清。

China‘s A-share capital market has garnered global attention for its impressive achievements since its inception. It has nurtured a significant number of high-performing listed companies, which have effectively contributed to the development of China‘s real economy. However, instances of financial fraud by A-share listed companies continue to rise unabated, posing a significant threat to the ecological balance of the country‘s capital market and causing substantial economic losses to small and medium-sized investors. The challenge of detecting and preventing financial fraud by listed companies is thus a critical issue that requires urgent attention in the present-day capital market.In order to solve this problem, this paper takes the financial fraud cases of A-share listed companies announced by the China Securities Regulatory Commission from 2013 to 2022 as a sample, statistically analyzes the distribution characteristics of financial fraud of listed companies in China in terms of quantitative changes, industry distribution, fraud types, etc., and summarizes the typical fraud methods in the past financial fraud cases of listed companies in China based on the practical experience of investment banking. On this basis, combined with the theory of financial fraud and the checks and balances between financial statements, it is believed that listed companies that implement financial fraud will show abnormal characteristics in five aspects: fraud motive, key personnel characteristics, corporate governance, financial data and industry business, so as to construct a five-dimensional identification framework for financial fraud of listed companies and refine the specific identification characteristics. Taking the newly announced fraudulent issuance of the first share of Zeda Yisheng on the Science and Technology Innovation Board as an example, the effectiveness of the five-dimensional identification framework for financial fraud of listed companies is verified, and it is believed that the framework can play a good guiding role in identifying financial fraud of listed companies.Lastly, the article provides recommendations for governing financial fraud by listed companies from the dual perspectives of enhancing internal governance and strengthening external supervision. These recommendations include enhancing internal control systems, optimizing equity structures, regulating the operation of the three meetings, imposing stricter penalties, cracking down on collusion, increasing inspection frequency, and enhancing the professional competence of intermediary agencies. It is hoped that these measures will help maintain the order of the capital market and restore transparency, bringing a sense of clarity and fairness to investors and stakeholders alike.