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这些年来,财务报告舞弊大案要案不断出现且有新的动向。上市公司的财务报告舞弊行为破坏了资本市场赖以存在和发展的公平、公正、公开原则,动摇并挫伤了投资者的信心,产生了极为恶劣的影响,使整个证券市场陷入严重的信用危机。为使我国上市公司能正常发展,必须针对上市公司的现状以及将发生的变化采取相应的措施,及早发现上市公司财务报告舞弊的成因,并就其成因做出相应的对策。
In recent years, the major cases of fraud in financial reports have appeared constantly and new trends have emerged. The fraud of listed companies’ financial reports undermines the principle of fairness, fairness and openness in which capital markets exist and develops. This has shaken and dampened the confidence of investors and has had an extremely adverse impact, causing the entire securities market to plunge into a serious credit crisis. In order to ensure the normal development of the listed companies in our country, we must take corresponding measures according to the status quo of the listed companies and the changes that will take place, find out the causes of fraud in the financial reports of the listed companies as soon as possible, and make corresponding countermeasures on the causes.