YGX上市公司会计舞弊案例研究

A Study on Accounting Fraud Case of listed YGX Company

近些年来上市公司为了在资本市场上获取更多的利益也,管理层由于自身利益的驱动,不断爆出上市公司进行会计舞弊的事件。出于上市公司内部和制度等外部等因素,上市公司会计舞弊事件在严厉打击夏依然时有发生。本文以YGX上市公司财务舞弊为案例,探析了上市公司财务舞弊的成因,为减少上市公司财务舞弊事件的发生提供一定得参考意义。

In recent years,in order to get more interests in the capital market,driven by individual interests,there are continuous reveal of financial fraud in the management of the listed company.Due to the internal and external factors in the listed companies,financial fraud in listed company still occur now and then even though they are stricken seriously.This paper took the financial fraud of the listed YGX company for example,it investigated the causes resulting in accounting fraud in listed companies,hoping to provide reference for the attempt to reduce the occurrence of accounting fraud in listed companies.