我国上市公司虚假会计信息的表现形式及应对措施

On Forms of False Accounting Information and Countermeasures in Our Country's Listed Companies

通过对上市公司虚假会计信息的具体表现形式的分析,提出防范上市公司编造虚假会计信息的措施,包括:完善立法,创造良好的信息环境,加大对公司财务欺诈行为的打击力度,加大公司治理结构的调整,要求上市公司建立独立的董事制度,上市公司应重新确立内部审计的地位和发挥其对财务报告的监督作用等。

By analysis on the specific forms of false accounting information in listed companies,provided some measures for the prevention of listed companies to make up false accounting information,included： improving the legislation,creating a favorable information environment,increasing the crackdown on company＇s financial fraud,increasing the restructuring of corporate governance,establishing an independent director system,re-establishing the status of internal audit and playing its role in supervising the financial report,and so on sides.