摘要
针对上市公司财务造假问题,以抚顺特钢长达八年的财务造假为例,对其造假手段、原因及其公司治理的缺陷进行深度剖析,提出优化股权结构、加强内部监督、建立职业经理人制度和提高违法成本等四个方面防范上市公司财务造假的对策.
Aiming at the problem of financial fraud of listed companies,taking the financial fraud of ST Fushun Special Steel Shares for eight years as an example,this paper makes a deep analysis of its means,causes and defects of corporate governance,and puts forward four countermeasures to prevent financial fraud of listed companies,including optimizing the ownership structure,strengthening internal supervision,establishing professional manager system and increasing illegal costs.
作者
盛天松
王传彬
梁丽
SHENG Tiansong;WANG Chuanbin;LIANG Li(School of Economic Management,Jiangsu Vocational Institute of Architectural Technology,Xuzhou,Jiangsu 221116,China)
出处
《江苏建筑职业技术学院学报》
2020年第1期63-65,共3页
Journal Of Jiangsu Vocational Institute of Architectural Technology
基金
国家社科基金一般项目:并购重组业绩补偿承诺的负面效应与监管策略研究(18BGL068)
江苏省“333高层次人才”中青年学术技术带头人和江苏省“青蓝工程”中青年学术带头人项目
关键词
抚顺特钢
财务造假
公司治理
防范对策
ST Fushun Special Steel Shares
financial fraud
corporate governance
prevention measures
