摘要
资本市场的发展给投资者和上市公司提供了投资和筹资的机会,会计信息的公开为投资者的决策提供数据的保障,会计信息的真实性决定了其可利用程度。但是近来财务舞弊现象频发,严重影响了投资者的决策,也阻碍了资本市场的健康发展。该文选取皖江物流为研究对象,通过梳理皖江物流财务舞弊的手段和过程,分析其财务舞弊的原因及影响,并提出防止财务舞弊的措施。
The development of capital market provides the investors and public companies with investing and financing opportunities.Making accounting information public provides a data guarantee for investors’decision-making.The nature of truth of accounting information determines the applicabilty of the accounting information.However,financial fraudulent occurrences can be seen quite frequently at the present time,which seriously influences investors’decision-making and hinders the healthy development of the capital market.By choosing Wanjiang Logistics as a researching object and sorting out the methods and steps of Wanjiang Logistics’s financial fraudulent case,this analyzes of the causes and influences of financial fraudulence and puts forward some measures to prevent financial fraudulence.
作者
吴昊
张传武
胡朝霞
Wu Hao;Zhang Chuanwu;Hu Zhaoxia(Huainan Normal University,Huainan 232001,China)
出处
《梧州学院学报》
2019年第2期29-33,共5页
Journal of Wuzhou University
基金
安徽省高等学校人文社会科学研究重点项目(SK2018A0521)
安徽省教育厅人文社会科学研究重点项目(SK2013B475)
关键词
财务舞弊
皖江物流
会计信息
Financial fraudulence
Wanjiang Logistics
Accounting information
