上市公司造假动机分析及其治理策略

On Fraud Motivation of Listed Companies and Countermeasures

通过"三角理论",认为上市公司造假动机主要是通过造假行为缓解企业内外部压力及体制和机制的缺失,并由此提出了相应的治理对策,即建立和完善符合市场经济规则的公司外部监管机制,进一步完善符合市场经济规则的公司内部治理机制。

Triangular theory indicates that fraud motivation of listed companies is to lessen pressure inside and outside enterprises in accompany with loss of the system and the mechanism.The paper put forwards corresponding countermeasures,that is,to establish and perfect external supervision mechanism outside the company in line with market economy and to further improve inside governance system.