摘要
中国上市公司财务舞弊的方式主要有:利用关联关系和资产重组、侵占上市公司资金、变更会计政策和会计估计、洗大澡和潜亏挂账、掩饰交易或事实、地方政府的过度扶持、伪造编造原始凭证;对如何治理中国上市公司财务舞弊行为,笔者从上市公司内部管理,监督机制和政策法规等方面提出了若干对策和建议。
The main financial fraud means in China＇s listed companies include utilizing relations and asset recombination, stealing the capital of listed companies, altering accounting policies and accounting estimate, taking a big bath, suspense account of latent loss, concealing dealings and facts, excessive support of local government, forging original voucher. As to how to govern financial fraud of listed companies, the author puts forward some countermeasures and suggestions from the aspects of internal governance of listed companies, supervision mechanism, and policies and rules of laws.
出处
《经济经纬》
CSSCI
北大核心
2006年第4期77-79,共3页
Economic Survey
基金
博士后科学基金资助(2005037492)
关键词
财务舞弊
上市公司
内部控制
financial fraud
listed companies
internal control
