摘要
上市公司是证券市场上最重要的经济主体,它的行为直接影响到证券市场的效率和投资者的信心。证券市场对于投资者的财富效应有赖于上市公司业绩的稳步提高,上市公司欺诈则必然造成证券市场混乱。解决上市公司欺诈行为当务之急是建立上市公司证券评级制度,强化信息披露,建立公司治理、中介审计和证券监管的三重约束机制。从长远看,应该建立上市公司讲诚信的机制。
Listing enterprises are the key economic entity in securities market and their behaviors contribute to the efficiency of market and the investors' confidence in it.Listing enterprises keep their words to lay the foundation to the wealth effect of the investors,and then their fraudulent behaviors lead to the securities market's irregular moving.This paper analyzes the motives and causes of listing enterprises in China and then comes up with that in the short run it is very necessary to set up a good corporate governance,accounting audit,securities regulation and stress information disclosure,while in the long run it should set up the mechanism of keeping good faith by listing enterprises.
出处
《湖南科技大学学报(社会科学版)》
CSSCI
北大核心
2010年第4期61-65,共5页
Journal of Hunan University of Science and Technology(Social Science Edition)
基金
湖南省科技厅软科学项目(2009ZK3022)
湖南省哲学社会科学评审委员会项目(0808033B)
湖南省教育科学"十一五"规划项目(XJK08CBD014)
湖南省哲学社会科学基金项目(09YBB140)
关键词
上市公司
欺诈动机
欺诈原因
财富效应
listing enterprises
fraudulent motives
fraudulent causes
wealth effect