我国上市公司财务造假行为的制度因素分析

The Analysis of the Institutional Factors on the Financial Statement Fraud in Our Country's Listed Corporations

从制度条件可以改变代理人的行为选择视角探究我国上市公司财务造假行为 ,可归结为由于产权制度、公司治理制度、激励制度、外部审计制度。

On exploring the financial statement fraud behavior of our country's listed corporations from the point of view that the institutional condition can change the behavior of the agent, we can come into a conclusion that the fraud has a bearing on the institutional flaws in property right, corporate governance, incentive system, external auditing system and supervision.