| 中国上市公司财务舞弊方式及对策研究 |
| |
| 引用本文： | 黄新建.中国上市公司财务舞弊方式及对策研究[J].经济经纬,2006(4):77-79. |
| |
| 作者姓名： | 黄新建 |
| |
| 作者单位： | 重庆大学,经济与工商管理学院,重庆,400044;复旦大学,工商管理博士后流动站,上海,200433 |
| |
| 摘 要： | 中国上市公司财务舞弊的方式主要有:利用关联关系和资产重组、侵占上市公司资金、变更会计政策和会计估计、洗大澡和潜亏挂账、掩饰交易或事实、地方政府的过度扶持、伪造编造原始凭证;对如何治理中国上市公司财务舞弊行为,笔者从上市公司内部管理,监督机制和政策法规等方面提出了若干对策和建议。
|
| 关 键 词： | 财务舞弊 上市公司 内部控制 |
| 文章编号： | 1006-1096（2006）04-0077-03 |
| 收稿时间： | 2006-04-30 |
| 修稿时间： | 2006年4月30日 |
A Study of the Means of Financial Fraud in Chinese Listed Companies and Countermeasures |
| |
| HUANG Xin-jian.A Study of the Means of Financial Fraud in Chinese Listed Companies and Countermeasures[J].Economic Survey,2006(4):77-79. |
| |
| Authors: | HUANG Xin-jian |
| |
| Institution: | 1. College of Economics and Business Administration, Chongqin University, Chongqin 400044, China ; 2. Business Administration Postdoctoral Mobile Station, Fudan University, Shanghai 200433, China |
| |
| Abstract: | The main financial fraud means in China's listed companies include utilizing relations and asset recombination,stealing the capital of listed companies,altering accounting policies and accounting estimate,taking a big bath,suspense account of latent loss,concealing dealings and facts,excessive support of local government,forging original voucher.As to how to govern financial fraud of listed companies,the author puts forward some countermeasures and suggestions from the aspects of internal governance of listed companies,supervision mechanism,and policies and rules of laws. |
| |
| Keywords: | financial fraud listed companies internal control |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
