上市公司信息披露违法手段及识别

Information Disclosure Violation Means and the Ways to Discern

近年来,上市公司信息披露违法案件频出,违法手段主要有虚增资产、虚构交易、虚构利润、业务模式造假、关联方交易、金融衍生工具等。主要识别方式有关注重点科目、分析不同报表间的勾稽关系、剔除非经常性损益、管理层是否异动频繁。

In recent years,more and more information disclosure violation cases have been disclosed. In these cases,watered capital,fictitious sales,inflated profits,designed business mode,related party transaction and financial derivatives were frequently used. Analyzing key accounts,multi relations between the different statements,non-recurring profit/loss and frequent management changes is the proper way to discern the violations.