上市公司财务舞弊动因及对策探析

Causes and Countermeasures for Financial Fraud in Listed Companies

随着我国经济的快速发展,资本市场的竞争日趋激烈。近年来,许多企业囿于利益泥潭,导致财务舞弊事件时有发生。因此,探究上市公司财务舞弊不仅是保证国家证券市场合理化运作的保障,也对推动我国经济平稳运行和维持社会秩序有积极作用。本文从企业内部因素和外部市场环境因素两个维度对康得新公司财务舞弊事件的动机做研究,同时提出相应的政策建议。

With the rapid development of my country’s economy,the competition in the capital market is becoming increasingly fierce.In recent years,many companies have been in the quagmire of interests,which has led to financial fraud.Therefore,exploring the financial fraud in listed companies is not only the guarantee of ensuring the rational operation of the national securities market,but also has a positive effect on promoting the stable operation of my country’s economy and maintaining social order.This article intends to study the motivation of the financial fraud in the corporate internal factors and the external market environment factors,and put forward corresponding policy suggestions.