| 上市公司财务舞弊行为刍议 |
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| 引用本文： | 闫俊瑜.上市公司财务舞弊行为刍议[J].山西财政税务专科学校学报,2009,11(2):44-46. |
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| 作者姓名： | 闫俊瑜 |
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| 作者单位： | 山西太钢不锈钢股份有限公司,山西,太原,030003 |
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| 摘 要： | 美国的经济危机已经逐步在全球蔓延，中国乃至世界范围上市公司的业绩正面临严峻考验，而近年来上市公司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。本文探讨并透视上市公司的财务舞弊现象，总结其手段，分析其成因，并提出减少财务舞弊行为的对策。
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| 关 键 词： | 上市公司 财务舞弊 对策 |
The Modest Proposal of Financial Fraudulent Practices in Listed Companies |
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| YAN Jun-yu.The Modest Proposal of Financial Fraudulent Practices in Listed Companies[J].Journal of Shanxi Finance and Tax College,2009,11(2):44-46. |
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| Authors: | YAN Jun-yu |
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| Institution: | Shanxi Taigang Stainless Steel Co.Ltd;Taiyuan 030003;China |
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| Abstract: | The economic crisis in America is now gradually spreading loblely,Performances of Listed Companies both home and abroad art seriously tried and fraudulent practices of the companies are reachering out into our daily life as well as shocking capital markets.The paper discusses current frauds and proposes measures. |
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| Keywords: | Listed companies financial fraud measures |
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