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所谓财务舞弊指的是对上市公司的财务信息进行不真实的、虚假的陈述,亦或是故意对重要的财务信息加以遗漏,进而在不明真相的情况下诱导投资者做出不正确的经济决策。自从我国建立资本市场以来,各个上市公司的财务舞弊案件便屡见不鲜,国外世界通信、安然公司等,国内银广夏、蓝田股份等,这些财务舞弊行为仅仅是冰山一角,其负面性影响是不言而喻的。由此可见,上市公司财务舞弊的防治至关重要的。本文简要的分析了上市公司的财务舞弊问题,并且提出了治理上市公司财务舞弊问题的有效措施,旨在促进市场经济的顺利发展。
The so-called financial fraud refers to the listed company’s financial information untrue, false statements, or deliberately omitted important financial information, and then in the absence of truth to induce investors to make incorrect economic decisions . Since the establishment of capital market in our country, there have been many cases of financial fraud in listed companies. Overseas financial companies such as WorldCom, Enron, China Guang Guang Xia and Lantian shares are just the tip of the iceberg. Its negative impact is not self-evident And metaphorical. Thus, the prevention and control of financial fraud in listed companies is of crucial importance. This article briefly analyzes the financial fraud of listed companies and puts forward effective measures to control the financial fraud of listed companies with the aim of promoting the smooth development of market economy.