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上市公司财务报告造假已成为当前经济生活的焦点话题,治理虚假财务报告的问题是当务之急。本文从分析上市公司虚假财务报告的成因入手,对如何治理财务报告造假谈些认识。
The falsification of the financial reports of listed companies has become the focus of the current economic life, the issue of governance of fake financial reports is a top priority. This article starts with the analysis of the causes of the false financial reports of listed companies, and discusses how to deal with the falsification of financial reports.