摘要
我国证券市场自成立以来发展迅速,各种法律法规在不断完善,但财务造假事件却不减反增,这极大地破坏了资本市场秩序,引发了信任危机。通过对A公司财务造假案例进行分析,借助经典舞弊三角理论,从动机或压力、态度或借口、机会三个角度深层次分析A公司财务造假的原因,进而从公司治理系统、外部监管、社会中介等角度提出针对性的防范措施。
My country’s securities market has developed rapidly since its establishment,and various laws and regulations have been continuously improved,but financial fraud incidents have continued to increase,which has greatly disrupted the order of the capital market and triggered a crisis of trust.Through the analysis of the financial fraud case of A company,with the help of the classic fraud triangle theory,the reasons for the financial fraud of A company are analyzed in depth from the three perspectives of motivation or pressure,attitude or excuse,and opportunity,and then from the corporate governance system,external supervision,and social intermediary.Put forward targeted preventive measures from other angles.
作者
李文
LI Wen(College of Economics and Management,Nanjing Forestry University,Nanjing 210037,China)
出处
《经济研究导刊》
2022年第36期131-134,共4页
Economic Research Guide
关键词
证券市场
财务造假
舞弊三角理论
stock market
financial fraud
fraud triangle theory