创业板上市公司财务舞弊的问题及治理

2009年10月,随着28家公司成功上市,我国酝酿了多年的创业板市场正式开启。截至2018年5月31日,成绩金额共计695.71亿元。然而,创业板上市公司财务舞弊案件的频发,极大地挫伤了广大投资者的投资热情,导致想要在创业板上市的公司融资愈加困难,公司发展缺乏资金支持,发展受阻。因此,本文试对创业板财务舞弊的行业和手段特征进行分析,并针对性地对治理创业板上市公司的财务舞弊问题提出治理建议。

Problems and Management of Financial Fraud in Listed Companies of GEM

In October 2009,with the successful listing of 28 companies,the GEM market which had been brewing for many years was officially opened.So far,the total amount of financing is up to 69571444983 Yuan as of May 31,2018 on the GEM.However,the frequent cases of financial fraud in the GEM listed companies have greatly hurt the enthusiasm of the investors,which leads to the more difficult financing of the companies wanting to be listed on the GEM,and the company lacks the support of funds and is hindered.Therefore,this paper try to analyzes the current situation of financial fraud and the common means of the financial fraud in the GEM market by collecting the data,and then puts forward Some suggestions on the financial fraud of the listed companies of the GEM.