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上市公司财务舞弊行为研究及对策分析

潘文钊

台湾农业探索Issue(4):59-62,4.
台湾农业探索Issue(4):59-62,4.

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

潘文钊1

作者信息

  • 1. 华福证券有限责任公司福州鼓屏路证券营业部,福建福州350003
  • 折叠

摘要

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.

关键词

上市公司/财务舞弊/治理对策

Key words

listing corporation/financial fraud/control measures

分类

管理科学

引用本文复制引用

潘文钊..上市公司财务舞弊行为研究及对策分析[J].台湾农业探索,2012,(4):59-62,4.

基金项目

福建省农业科学院青年人才创新基金 ()

台湾农业探索

OACHSSCD

1673-5617

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