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IPO财务造假治理研究——以欣泰电气为例

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摘要 中国证券市场成立20多年,为我国经济发展做出了极大的贡献,但财务造假的问题一直存在,IPO财务造假案屡屡发生,阻碍了证券市场的健康发展。本文分析和研究IPO财务造假问题,探寻造假动因,识别造假手段,对防止此类事件的发生有积极意义。本文以欣泰电气为例,对IPO财务造假及IPO监管进行分析,对IPO财务造假提出治理建议。
出处 《当代会计》 2017年第8期20-21,共2页 Contemporary Accounting
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