摘要
中国海外上市公司因财务舞弊、信息披露不透明、公司治理水平低下等问题引起市场参与者的广泛关注。本文介绍了2010年以来监管部门、市场研究机构以及评级公司的多份报告,针对其中揭示的问题进行了简要的分析和评述,认为应正确认识监管部门、研究机构和评级公司的报告,为我国上市公司和证券市场的健康发展提供借鉴和改进。
Because of financial statement fraud, the opaque of information disclosure and poor corporate governance, China companies listed oversea have attract much attention from market participants. This article introduced some reports from security regulators, market researchers and credit rating agencies since 2010, analyzed and commented on the issues that contained in those reports, found out that we should correctly explain the results from these reports, and provided references and improvement suggestions for the healthy development of China's listed companies and securities market.
出处
《证券市场导报》
CSSCI
北大核心
2012年第2期11-18,共8页
Securities Market Herald
基金
上海立信会计学院资助项目(编号1139IC09KJYJ07
CXY0902)的阶段性成果
上海市教育委员会重点学科建设项目资助
项目编号:J51701]
关键词
中国概念股
反向并购
公司治理
china concepts stock, reverse merger, corporate governance