| 对于上市公司财务作假的思考 |
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| 引用本文： | 黄伯平.对于上市公司财务作假的思考[J].中央财政金融学院学报,2003(9):43-46. |
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| 作者姓名： | 黄伯平 |
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| 作者单位： | 中央财经大学，北京100081 |
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| 摘 要： | 近来，国内外上市公司财务作假丑闻集中暴露，而在这种现象的背后，有着必然的规律。本以美国和中国为例，分别讨论了在各自的市场环境下，上市公司财务作假的共性与特性。
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| 关 键 词： | 财务作假 市场失灵 国家监管 |
| 文章编号： | 1000-1549(2003)09-0043-04 |
Reflection on Accounting Irregularities of Listed Companies |
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| HUANG Bo-ping.Reflection on Accounting Irregularities of Listed Companies[J].Journal of Central University of Finance & Economics,2003(9):43-46. |
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| Authors: | HUANG Bo-ping |
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| Institution: | HUANG Bo-ping |
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| Abstract: | Just in recent period, scandals of accounting irregularities in listed companies in China and other countries were heavily exposed, behind the phenomenon of which, some certain laws exist. Taking the U. S and China as examples, I discussed specialties and commonnes of accounting irregularities in listed companies respectively, in their own market environment. |
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| Keywords: | Accounting irregularities Market failure State supervision |
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