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在证券市场日益发达的今天,无论是资本市场相当发达的美国,还是资本市场起步不久的中国,上市公司出现的财务报告舞弊行为,都给社会经济生活造成了重大影响。本文以1996—2006年间受到中国证监会或财政部公开处罚的94家A股上市公司为研究对象,从公司治理角度实证分析了我国上市公司财务报告舞弊存在的压力、机会、借口及其相关影响因素。据此,论文提出了治理舞弊的“四不为”对策。
Today when the securities market is increasingly developed, whether it is the United States with a fairly developed capital market or China with a short start in the capital market, the fraudulent financial reports of listed companies all have a significant impact on the social and economic life. This article takes 94 A-share listed companies publicly punished by China Securities Regulatory Commission or the Ministry of Finance during 1996-2006 as the research object, and empirically analyzes the pressure, opportunities, excuses and their related influences on the fraud of financial reports of listed companies in our country from the perspective of corporate governance factor. Based on this, the thesis puts forward the countermeasures of “four no” in the management of fraud.