| 中国上市公司会计造假行为的统计特征分析 |
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| 引用本文： | 韩文明.中国上市公司会计造假行为的统计特征分析[J].审计与经济研究,2005,20(5):56-60. |
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| 作者姓名： | 韩文明 |
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| 作者单位： | 西安交通大学,经济与金融学院,陕西,西安,710061 |
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| 摘 要： | 根据搜集的1994年—2004年造假上市公司的数据，对中国上市公司会计造假行为的个体和群体特征进行多个层面的统计分析，并对下一步规范和治理中国上市公司的会计造假行为提出政策建议。
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| 关 键 词： | 上市公司 会计造假 特征 统计分析 |
| 文章编号： | 1004-4833(2005)05-0056-05 |
| 收稿时间： | 05 13 2005 12:00AM |
| 修稿时间： | 06 27 2005 12:00AM |
Analysis on Statistical Characteristics of Accounting Fraud Behavior of Chinese Listed Companies |
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| HAN Wen-ming.Analysis on Statistical Characteristics of Accounting Fraud Behavior of Chinese Listed Companies[J].Economy & Audit Study,2005,20(5):56-60. |
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| Authors: | HAN Wen-ming |
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| Abstract: | This paper first explores the essence of goodwill and its new meaning. After analyzing the difference between self-generated goodwill and purchased goodwill, the paper focuses on the inherent unity of the both. Then the author suggests more study be on the self-generated goodwill and elaboration on reorganization and measurement of such goodwill along with the follow-up illustration. The theory, no doubt, will benefit the coordinating development of management accounting. |
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| Keywords: | goodwill self-generated goodwill purchased goodwill |
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