上市公司财务腐败的寻源与治理策略

Source Finding and Administrative Strategies on Listed Corporations' Financial Corruption

上市公司财务腐败一直是社会各界关注的问题,信息披露中违法、违规情况屡禁不止,造成的影响和后果日益严重。本文剖析了上市公司财务腐败的产生根源,并试图从公司治理、会计制度、立法与执法等方面提出治理策略,以保护国家、投资者的利益。

It has been the social focus on listed corporations' financial corruption whose illegal information release and repeated regulation violence result in increasingly severe influence and aftermath. This paper analyzes the source of listed corporations' financial corruption and puts forward administrative strategies in the respects of a corporation's administration, accounting system, legislation and law enforcement in order to protect the state and investors' benefits.