上市公司财务舞弊行为刍议

The Modest Proposal of Financial Fraudulent Practices in Listed Companies

美国的经济危机已经逐步在全球蔓延,中国乃至世界范围上市公司的业绩正面临严峻考验,而近年来上市公司财务舞弊行为日益活跃,给投资者及相关财务信息使用者带来了严重损失,也给资本市场带来很大冲击。本文探讨并透视上市公司的财务舞弊现象,总结其手段,分析其成因,并提出减少财务舞弊行为的对策。

The economic crisis in America is now gradually spreading loblely, Performances of Listed Companies both home and abroad art seriously tried and fraudulent practices of the companies are reachering out into our daily life as well as shocking capital markets. The paper discusses current frauds and proposes measures.