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上市公司财务造假案例研究

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摘要 本文以ZXGA上市公司财务造假事件为长期财务舞弊的典型案例,探究了其舞弊行为的内部诱因、条件和造假手段,针对性提出了预防财务造假的具体措施,对于规范上市公司内部控制与信息披露行为,以及预防和识别财务舞弊具有借鉴意义。
作者 庞用
出处 《行政事业资产与财务》 2024年第14期91-93,共3页 Assets and Finances in Administration and Institution
基金 “世界一流财务管控体系建设研究”横向课题项目支持。
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二级参考文献24

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