我国上市公司会计造假原因及对策

The Causes of Cooking Accounts and Counterplot for Listed Company Accounting of Our Country

近年来,我国上市公司会计造假致使国内资本市场面临严峻挑战。从上市公司会计造假的原因和手段(主要从利益驱动和违法成本低廉)方面,分析了我国会计造假的根源,提出了相应的改进措施:诸如完善我国的现代企业制度,构建规范化的公司治理结构,完善内部控制等对策,用以减免造假带来的严重后果。

The cooking accounts of listed company of our country make domestic capital market face a serious challenge recent years. This paper analyzes cooking accounts causes and ways of listed company accounting, puts forward the correspondent improving measures such as consummating modern enterprise system of our country, building up normal administration structure of company and perfecting internal control counterplot to reduce the serious consequences brought about by cooking accounts.