摘要
近年来,资本市场中财务造假事件频繁发生,损害了中小股东的利益,扰乱了资本市场的秩序。虽然证监会对此进行了处罚,但是这似乎并不能够有效遏制上市公司财务造假事件的发生。基于GONE理论,分析上市公司财务造假的动因,并提出相关治理策略,即加强企业文化建设,遏制个体贪婪;完善控制与监督制度,减少财务造假机会;调整相关标准,减少不良需求;完善信息披露机制,提高暴露成本。
In recent years,financial frauds have occurred frequently which damage minority shareholder’s interests and disrupt the order of the capital market.Although the China Securities Regulatory Commission has imposed penalties on companies for financial frauds,this does not seem to be able to effectively curb the occurrence of financial frauds in listed companies.This article analyzes the causes of financial fraud in listed companies based on the GONE theory,Put forward relevant governance strategies,That is to strengthen corporate culture and curb individual greed;Improve the control and supervision system and reduce the opportunities of financial fraud;Adjust relevant standards to reduce bad demand;Improve the information disclosure mechanism and increase the exposure cost.
作者
张士荣
ZHANG Shi-Rong(School of Economics and Management,Nanjing Forestry University,Nanjing 210037,China)
出处
《经济研究导刊》
2022年第15期122-124,共3页
Economic Research Guide
基金
南京林业大学创新训练项目“上市公司财务造假分析”(2020NFUSPITP0645)。
