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最近,上市公司造假问题引起了社会广泛关注。某些上市公司置法律于不顾,以虚假的财务报表欺骗银行欺骗社会公众,其胆子之大,行为之恶劣,令人震惊。应该说,这样的情况已不是个别,从传媒直率痛切的议论中,人们渐渐弄清,这类专以做假账应对外部的公司,内部根本就没有制约机制。而从国际上公司制度演变来看,虽然从来不曾有过一种能为所有公司仿效的公司模式,但确有一个对不同国家、不同类型、不同发展阶段的公司都有效的法人治理结构。如果我
Recently, the issue of counterfeiting of listed companies has caused widespread concern in the society. Some listed companies ignore the law, deceive the public with false financial statements to deceive the public, its courage, behavior is poor, shocking. It should be said that such a situation is no longer an isolated one. From the direct and painful discussion by the media, people gradually came to understand that such types of enterprises should deal with external companies with fake accounts and there is no internal control mechanism at all. Judging from the evolution of the international corporate system, although there has never been a company model that can be followed for all companies, there is an effective corporate governance structure for companies in different countries, different types and stages of development. If I