上市公司财务造假及防范对策

The Listed Company Finance Fakes and the Countermeasures of keeping It Aawy

长期以来,上市公司利用会计手段调整报表,粉饰业绩的事件屡见不鲜。根治我国上市公司财务造假,应加强外部审计的独立性,重新确立内部审计的地位,健全会计职业道德的自律机制等。

Effecting a radical cure of the listed company financial fakes in our country we should enhance the independence of exterior audit, start afresh establishing the position of inner audit and perfect accounting occu- pation moral self-discipline mechanism etc.