上市公司财务造假问题探讨

Studies on financial cheating in public companies

近几年 ,上市公司不断出现的财务造假 ,引起了人们的思考。本文通过对上市公司财务造假问题的剖析 ,提出了从立法与监管两方面着手的总体解决思路 ,并根据我国实际及国际证券市场的先进经验 。

Recently people pay more attention to financial cheating in public companies in terms of its increasing tendency. This article analyzes the problem of financial cheating in public companies, and give the whole solving frame.It also provides the relevant measure base on the real situation in china and the advance operational experience in international securities markets.