我国上市公司会计造假的防范与治理

发布时间：2018-03-25 02:02

  本文选题：会计造假　切入点：上市公司　出处：《企业改革与管理》2016年22期

【摘要】：随着我国证券市场的发展,不少上市公司为了自己的利益最大化,甘冒风险进行会计造假,提供虚假的会计信息,严重的损害了广大投资者的合法权益,并使得社会遭受到了极大的损失,阻碍了证券市场的健康发展。要解决会计造假现象已迫在眉睫,对会计舞弊的原因进行深入透彻的分析,并找出相应的对策,为证券市场的健康发展和保障投资者的合法权益具有重要的意义。
[Abstract]:With the development of China's securities market, many listed companies are willing to take the risk of accounting fraud and provide false accounting information in order to maximize their own interests, which seriously damages the legitimate rights and interests of the majority of investors. The society has suffered great losses and hindered the healthy development of the securities market. It is urgent to solve the accounting fraud phenomenon. The causes of accounting fraud are thoroughly analyzed, and the corresponding countermeasures are found out. It is of great significance for the healthy development of the securities market and the protection of the legitimate rights and interests of investors.
【作者单位】： 湘潭大学;
【分类号】：F275;F832.51
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本文编号：1661021