试析上市公司财务报表粉饰行为及治理策略

On whitewashing conduct of financial statement of issued company and running tactics

分析了近年来我国上市公司财务报表粉饰行为的成因,认为要从根本上杜绝此种现象,必须从完善法律法规和公司治理结构、完善内部控制体系和强化外部监督等方面进行治理。

The essay analyses the cause of financial statements of our issued company in the recent years and believes that if the unhealthy phenomenon is stamped out, we must perfect laws and regulations, managing structure of the company and the internal controling system, and intensifies the external supervision.