证券市场中上市公司粉饰报表的原因及治理

The reasons of the embroidery of financial statements by the companies on the stock market and the countermeasures

上市公司粉饰报表对我国经济的健康发展危害严重。上市公司粉饰报表的原因主要在于 :一是上市公司存在粉饰报表的内在动因 ,二是企业外部监督约束机制不健全。解决上市公司粉饰报表的问题 ,首先要加强会计人员的职业道德教育 。

The embroidery of financial statements by the company on the stock market has done great harm to our country's economy.The reasons of this kind of action are as follows:on the one hand,the companies have the motivation of doing so,and on the other hand,the mechanism of supervision and restrain has not been established perfectly.There are two main methods to solve the problem:firstly,enhance the accountant's occupation morality;secondly,improve the companies' outer supervision mechanism.