上市公司财务舞弊行为研究及对策分析

Behavioral study and Countermeasure Analysis on Financial Frauds of Listing Corporation

  • 摘要: 近几年我国财务舞弊现象愈演愈烈,会计信息失真不仅误导投资者和债权人,同时也严重影响政府的监管措施及宏观调控。该文总结了上市公司财务舞弊的几种形式,分析了财务舞弊的危害及其产生原因,为上市公司治理财务舞弊提出预防和治理措施,以利净化我国的投资环境、促进我国资本市场的健康发展。

     

    Abstract: China’s financial frauds phenomenon happened increasingly in recent years. The information distortion of accounting misleads investors and creditors, and seriously affects the government’s supervision regulation and macro control. This paper summarized the forms of financial frauds, and analyzed the hazards and causes about financial frauds. Meanwhile, in order to purify the investment environment in China and to promote the sound development of China capital market, this paper put forward the preventive measures and control measures.

     

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