摘要
财务欺诈,其实就是对会计报表作假,它不但使投资者受骗损失资产,而且也会对会计报表的使用者造成巨大经济损失。文章通过对上市公司财务欺诈的表现形式、原因和危害的分析,提出了防范上市公司财务欺诈的建议。
Financial cheating is to play tricks to accounting statement,Which makes not only an investor be deceived and lose assets,but also the user suffer enormous economic losses.The article analyzed the manifestation,cause and damage of a listed company financial cheating,and presented countermeasures to prevent financial cheating in a listed company.
出处
《南华大学学报（社会科学版）》
2010年第3期44-46,共3页
Journal of University of South China(Social Science Edition)
关键词
上市公司
财务欺诈
监管
listed company
financial cheating
supervision
