摘要
上市公司的会计舞弊、内幕交易行为行为,从不同的角度可将其归结为不同的问题,如信息披露、诚信建设、形象管理及公司治理等。但是,如从战略管理的角度分析,上市公司的隐瞒欺诈行为则在于其投资者关系管理的缺陷。投资者关系管理是资本市场发展的必然要求;它的行之有效,是提升上市公司价值的重要策略,这不仅表现在它对上市公司内在价值的弥补,也在于对上市公司外在价值的彰显。
In recent years, some listed company's fraud accountant practice, and inside trading activity make investor disconfidence to listed company and security market. These behavior of listed company can be sumed up as different problems from different angle, such as disclosure of information, sincere construction, image management and company governance, etc.But if analyse concealment fraud of listed company in terms of strategic management,it lie in their defect investor relations management. Investor relations management is inevitable requirement for capital market development and it is important tactics for promoting the value of listed company,this not merely display in its remedying to inherent value of listed company, but lay in expanding external value of listed company.
出处
《价值工程》
2008年第5期55-57,共3页
Value Engineering