财务舞弊引发的投资者赔偿体系的构建——以“万福生科”为例

发布时间：2018-03-03 05:02

本文选题：财务舞弊　切入点：欺诈上市　出处：《会计之友》2014年14期 　论文类型：期刊论文

【摘要】：中国证券市场中上市公司财务舞弊频发,尤其是2013年的创业板更是财务造假的高发地带,广大投资者是上市公司财务舞弊的直接受害者。文章以"创业板造假第一股"万福生科为例,通过分析财务舞弊给投资者带来的损失,探寻投资者赔偿体系的构建,进而不断培育投资者对证券市场的信心。
[Abstract]:In China's securities market, there are frequent financial fraud among listed companies, especially the gem in 2013, which is a high incidence of financial fraud. The majority of investors are the direct victims of financial fraud in listed companies. This article takes the example of "the first false shares of the gem" as an example, through the analysis of the financial fraud to the investors, to explore the construction of investor compensation system. In turn, investors continue to cultivate confidence in the securities market.
【作者单位】：河北金融学院;
【分类号】：F275;F832.51

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