摘要
20世纪90年代以来,中国乃至世界范围上市公司的财务舞弊行为日益活跃,给投资者及相关财务信息使用者带来了严重损失,也给资本市场带来很大冲击。应从多视角透视上市公司财务舞弊现象,总结其舞弊手段,制止并减少财务舞弊行为。
Since the 1990s,the phenomenon of corrupt transactions in financial affairs was becoming increasingly rampant,which brought about serious losses to the investors and the users of relevant financial information, and meanwhile heavy impact on the capital market. Intensive analysis on the corrupt transactions in financial affairs from multi-angles and generalization of measures taking in the process of corrupt transaction oughtto be made so as to prevent and decrease the occurrence of corrupt transaction in financial affairs.
出处
《经济与管理》
2006年第7期71-73,共3页
Economy and Management
基金
河北省教育厅2004年课题
关键词
上市公司
财务舞弊
治理机制
资产重组职业道德
hsted company
corrupt transaction in financial affairs
management mechanism
assets recombination
professional ethics
