| 我国上市公司规避退市行为对策建议 |
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| 引用本文： | 邵彤.我国上市公司规避退市行为对策建议[J].黄冈职业技术学院学报,2020(1):66-69. |
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| 作者姓名： | 邵彤 |
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| 作者单位： | ;1.广西大学会计硕士教育中心 |
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| 摘 要： | 股票市场是我国上市公司资源优化配置与投融资活动的主要场所,规范退市制度对创建良好的投资秩序和竞争模式具有重要意义。本文通过对我国退市制度的现状分析,并结合上市公司利用盈余管理成功"摘帽"的具体案例,根据其存在的问题提出相应的对策建议:完善退市指标加强重大违法行为认定;构建市场化考察机制,完善退市风险预警,提高"摘帽"门槛;加强监管执法力量,推进新股发行制度改革,强化投资者保护。
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| 关 键 词： | 盈余管理 退市制度 上市公司 |
Countermeasures and Suggestions on How to Avoid Delisting of Listed Companies in China |
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| Shao Tong.Countermeasures and Suggestions on How to Avoid Delisting of Listed Companies in China[J].Journal of Huanggang Polytechnic,2020(1):66-69. |
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| Authors: | Shao Tong |
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| Institution: | (Guangxi University,Nanning 530004 Guangxi) |
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| Abstract: | The stock market is the main place of resource optimization and investment and financing activities of China’s listed companies. It is of great significance to standardize the delisting system for establishing a good investment order and competition pattern. Based on the analysis of the current situation of delisting system in China, and combined with the specific cases of listed companies using earnings management to successfully "remove the CAP", according to its existing problems, this paper puts forward corresponding countermeasures and suggestions: perfecting the index of delisting to strengthen the cognizance of major illegal acts;constructing the market-oriented inspection mechanism, perfecting the early warning of delisting risk, and raising the threshold of "removing the CAP";strengthening the power of supervision and law enforcement, pressing ahead with the reform of the new share issuance system and strengthening investor protection. |
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| Keywords: | Earnings management Delisting system Listed company |
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