对于上市公司财务作假的思考

Reflection on Accounting Irregularities of Listed Companies

近来 ,国内外上市公司财务作假丑闻集中暴露。而在这种现象的背后 ,有着必然的规律。本文则以美国和中国为例 ,分别讨论了在各自的市场环境下 ,上市公司财务作假的共性与特性。

Just in recent period,scandals of accounting irregularities in listed listed companies in China and other countries were heavily exposed,behind the phenomenon of which,there exist some certain laws.Taking the U.S and China as examples,I discussed specialties and commonness of accounting irregularities in listed companies respectively,in their own market environment.