上市公司财务舞弊行为的防范研究

Research into Prevention of Financial Fraud by Listed Companies

随着经济学理论的广泛运用,有必要将其理论尤其是制度经济学理论引入到会计问题中,以更好地解释会计现象、拓宽研究视野。制度经济学理论的引入对研究如何防范上市公司财务舞弊行为的发生、保护股东尤其是中小股东的利益具有理论与现实的双重意义。

As economic theories are widely applied in recent years,it is necessary to introduce relevant theory especially institution economic theory into accounting field so as to better explain accounting phenomenon and to expand research view.Thus there is not theoretical but realistic meaning to study how to prevent listed companies from committing accounting fraud and protect the interest of shareholders especially that of interest relevant with minority shareholders as the core.