上市公司财务舞弊监管实效性探究

发布时间：2018-04-09 07:48

本文选题：上市公司　切入点：财务　出处：《财会通讯》2013年02期

【摘要】：正一、上市公司加强财务舞弊监管的必要性分析上市公司财务舞弊的手段主要是依靠粉饰公司财务报表,通过财务报表企图蒙蔽监管者和投资者。上市公司采取舞弊行为的最大目的无非就是做大企业利润,利用上市这一稀缺性融资平台为企业"圈钱"。这不仅损害了投资者的利益,而且阻碍了我国市场经济的健康发展。为了完善我国初建的社会主义市场经济,1992年我国正式颁布了《企业会计准则》,并于2007年在上市公司施行了
[Abstract]:First, it is necessary for listed companies to strengthen the supervision of financial fraud; the means of financial fraud of listed companies mainly depends on whitewashing the financial statements of companies, and attempts to deceive regulators and investors through financial statements.The biggest purpose of listed companies to take fraud is to make large profits, and to make use of this rare financing platform to "circle money" for enterprises.This not only damages the interests of investors, but also hinders the healthy development of our market economy.In order to perfect the socialist market economy, the Accounting Standards for Enterprises was promulgated in 1992, and implemented in the listed companies in 2007.
【作者单位】：西昌学院;
【分类号】：F233;F832.51

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