从股东投票权完备性角度探析上市公司财务虚假成因

Analysis of the Causes for Financial-falsity of Listed Company on the Basis of the Intactness of Stockholders' Voting Rights

我国上市公司的财务虚假问题一直是制约我国股票市场稳定运行和规范发展的难点问题.考察我国上市公司财务虚假的表现形式;分析上市公司财务虚假的实质;从公司控制权的核心--股东投票权完备与否的角度,探讨我国上市公司财务虚假现状,揭示上市公司财务虚假的深层原因.

In China stock market, up to the present the financial falsity of listed company has been a difficult issue that restricts the development of the stock market. The article herein studies and exposes the deep reasons of the financial falsity of listed companies.