| 上市公司财务舞弊现象透析 |
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| 引用本文： | 侯艳蕾,翟英敏.上市公司财务舞弊现象透析[J].经济与管理,2006,20(7):71-73. |
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| 作者姓名： | 侯艳蕾 翟英敏 |
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| 作者单位： | 1. 保定金融高等专科学校,河北,保定,071000
2. 河北经贸大学,财务处,河北,石家庄,050061 |
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| 摘 要： | 20世纪90年代以来,中国乃至世界范围上市公司的财务舞弊行为日益活跃,给投资者及相关财务信息使用者带来了严重损失,也给资本市场带来很大冲击。应从多视角透视上市公司财务舞弊现象,总结其舞弊手段,制止并减少财务舞弊行为。
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| 关 键 词： | 上市公司 财务舞弊 治理机制 资产重组职业道德 |
| 文章编号： | 1003-3890(2006)07-0071-03 |
| 收稿时间： | 02 16 2006 12:00AM |
| 修稿时间： | 2006年2月16日 |
Intensive Analysis on the Corrupt Transaction in Financial Affairs of Listed Companies |
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| HOU Yan-lei,ZHAI Ying-min.Intensive Analysis on the Corrupt Transaction in Financial Affairs of Listed Companies[J].Economy and Management,2006,20(7):71-73. |
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| Authors: | HOU Yan-lei ZHAI Ying-min |
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| Institution: | 1.Baoding College of Finance, Baoding 071000,China,. 2. financial department, Hebei University of Economics and Business, Shijiazhuang 050061, China |
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| Abstract: | Since the 1990s,the phenomenon of corrupt transactions in financial affairs was becoming increasingly rampant,which brought about serious losses to the investors and the users of relevant financial information,and meanwhile heavy impact on the capital market.Intensive analysis on the corrupt transactions in financial affairs from multi-angles and generalization of measures taking in the process of corrupt transaction ought to be made so as to prevent and decrease the occurrence of corrupt transaction in financial affairs. |
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| Keywords: | listed company corrupt transaction in financial affairs management mechanism assets recombination professional ethics |
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