| 上市公司财务造假行为的动因、手段及其防范 |
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| 引用本文： | 朱莺莺.上市公司财务造假行为的动因、手段及其防范[J].洛阳工业高等专科学校学报,2002,12(3):45-46. |
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| 作者姓名： | 朱莺莺 |
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| 作者单位： | 东华大学,研究生院,上海,200051 |
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| 摘 要： | 上市公司财务造假一直是社会各界关注的热点问题,虚假会计信息的泛滥将破坏国家的经济秩序,并损害投资者的长远利益。分析了上市公司财务造假行为的动因、手段,并对具体的防范措施进行了探索。
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| 关 键 词： | 上市公司 财务造假 利润操纵 |
| 文章编号： | 1008-8814(2002)03-0045-02 |
| 修稿时间： | 2002年7月17日 |
The Inducements, Methods and Prevention of Listed Companies' Financial Cheating |
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| ZHU Ying-ying.The Inducements, Methods and Prevention of Listed Companies'''' Financial Cheating[J].Journal of Luoyang Technology College,2002,12(3):45-46. |
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| Authors: | ZHU Ying-ying |
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| Abstract: | The financial cheating of listed company is always a focusing problem that the society cares about. The overflow of false accounting information will destruct nation's economic order and do harm to the future benefit of every investor of the company. The article analyzes the major inducements and methods of financial cheating of listed companies, then proposes some preventive means. |
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| Keywords: | Listed company Financial cheating Profit manipulation |
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