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资本市场给企业和投资者提供一个融资和投资的平台,但若不加以管制,则会使得资本市场如同一颗潜伏的毒瘤,有朝一日必会爆发。当投资者发现自己陷入了企业精心布置的陷阱,便会对证券市场失去信心,本文通过对天津磁卡2000—2005年的财务报表进行分析,剖析这个“造假惯犯”的舞弊手段,最后对该案例发表了几点思考。
Capital markets provide enterprises and investors with a platform for financing and investment. However, if not controlled, the capital market will be like a latent cancer and one day it is bound to erupt. When investors find themselves trapped in the well-organized business enterprises, they will lose confidence in the securities market. This paper analyzes the financial statements of Tianjin Maglev 2000-2005, analyzes the fraud means of " The case published a few thoughts.