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近年来我国商业诈骗案件有所增加,特别是财务欺诈犯罪,是阻碍证券市场稳定发展的一大因素。财务信息由于其本身的复杂性,企业信息真实性很难得到验证,这样就给了企业篡改财务数据的漏洞。而造成这些问题的原因,很大部分源于投资者与企业之间的信息不对称,企业财务信息并没有得到完全披露,投资者在证券市场中处于劣势。只有基于在企业信息披露的前提下,才能进一步减少财务欺诈案件,保证整个证券市场健康稳定发展。
In recent years, there has been an increase in cases of commercial fraud in our country, especially the crime of financial fraud, which is a major factor impeding the steady development of the securities market. Financial information due to its own complexity, the authenticity of corporate information is difficult to be verified, thus giving the enterprise tampering with financial data loopholes. The causes of these problems are largely due to the asymmetric information between investors and enterprises, the financial information of enterprises has not been fully disclosed, and investors are at a disadvantage in the securities market. Only based on the premise of enterprise information disclosure, we can further reduce the financial fraud cases and ensure the healthy and stable development of the securities market.