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近年来我国上市公司财务造假丑闻频于曝光,并有不断扩大之势。失真的会计信息给广大的投资者造成巨大的损失,也造成了国家和人民的财产大量的流失。随着上市公司的数量越来越多,公告的会计信息也越来越多,其中虚假信息占有相当大的比例,可以说查不胜查,被揭露的概率也很小。本文通过分析上市公司会计信息造假的危害性及产生的原因,提出有效的建议及对策来防范上市公司的会计造假现象。
In recent years, China’s listed companies financial fraud scandal frequently exposed, and has been constantly expanding trend. Distorted accounting information has caused huge losses to a large number of investors and also caused a drastic loss of property of the country and its people. As the number of listed companies is more and more, more and more publicized accounting information, of which false information occupies a large proportion, we can say that check numerous, the probability of being exposed is also small. In this paper, by analyzing the harmfulness and causes of counterfeiting of listed companies’ accounting information, we put forward effective suggestions and countermeasures to prevent the accounting fraud of listed companies.