| 上市公司会计造假问题的深层分析 |
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| 引用本文： | 辛作义.上市公司会计造假问题的深层分析[J].河南师范大学学报(哲学社会科学版),2002,29(2):27-30. |
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| 作者姓名： | 辛作义 |
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| 作者单位： | 郑州轻工业学院 财务处,河南 郑州 450002 |
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| 摘 要： | 上市公司的会计造假固然有其自身利益的驱动，但也和我国目前与证券市场有关的监管制度不健全，监督体系不完善以及证券市场上的其他参与包括证券公司，会计师事所等中介机构的不规范运作有很大的关系。要解决上市公司的会计造假问题，应在完善上市公司法人治理结构的基础上，通过健全与证券市场有关的监管制度，监管体系和监管手段，强化对上市公司会计造假行为的外部约束。
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| 关 键 词： | 上市公司 公司治理结构 机构投资者 独立董事 会计造假行为 会计造假成本 会计师事务所 注册会计师 会计信息失真 |
| 文章编号： | 1000-2359(2002)02-0027-04 |
| 修稿时间： | 2002年1月25日 |
On the causes and countermeasures of False Accounts in listed companies |
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| XIN Zuo,yi.On the causes and countermeasures of False Accounts in listed companies[J].Journal of Henan Normal University(Philosophy and Social Sciences Edition),2002,29(2):27-30. |
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| Authors: | XIN Zuo yi |
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| Abstract: | In this article the causes of false accounts in listed companies are analyzed from six aspects.It is held that, although drawing up a false account in listed companies is droven by benefit, it is closely related to our present unsound supervisory rules and system over stock markets and unstandard operation of other participators on stock markets, including such intermediary organs as stock company and accounting firm.It is also pointed out that , in order to eliminate the problem of false accounts in listed companies, the external restraint on them should be strengthened by perfecting the supervisory rules and regulations on the basis of improving the management system of incorporated companies. |
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| Keywords: | listed company false account Company management structure institutional investor independent director |
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