摘要
近年来,我国上市公司的财务舞弊现象愈演愈烈,不仅给投资者造成了重大损失,也损害了证券市场资源配置功能的发挥。HY制药公司是我国的一家上市公司,其财务舞弊行为时间长、金额多,是我国上市公司财务舞弊的典型案件之一。现对该公司的财务舞弊现象试做解剖,以期能对防控上市公司财务舞弊有所启发和借鉴。
In recent years, financial fraud phenomenon of the listed companies in our country has become increasingly sever, which not only has caused a great loss to investors, but also harm the function of the securities market resource distribution. HY pharmaceutical company is a listed company in our country＇, and its financial frauds has been for long time and capital amount is great, which is one of the typical cases of financial fraud. The paper analyzes the phenomenon of the company＇ s financial fraud to benefit the prevention and control of financial fraud.
出处
《企业经济》
CSSCI
北大核心
2011年第5期177-179,共3页
Enterprise Economy
基金
河北省科技厅2009年度科学技术研究与发展计划软科学项目"河北省金融资源的整合策略研究"(批准号:09457221D)阶段性成果
关键词
上市公司
财务舞弊
防控对策
the listed companies
financial fraud
prevention and control countermeasures
