發(fā)布時(shí)間：2018-03-25 02:02

  本文選題：會(huì)計(jì)造假　切入點(diǎn)：上市公司　出處：《企業(yè)改革與管理》2016年22期

【摘要】：隨著我國(guó)證券市場(chǎng)的發(fā)展,不少上市公司為了自己的利益最大化,甘冒風(fēng)險(xiǎn)進(jìn)行會(huì)計(jì)造假,提供虛假的會(huì)計(jì)信息,嚴(yán)重的損害了廣大投資者的合法權(quán)益,并使得社會(huì)遭受到了極大的損失,阻礙了證券市場(chǎng)的健康發(fā)展。要解決會(huì)計(jì)造假現(xiàn)象已迫在眉睫,對(duì)會(huì)計(jì)舞弊的原因進(jìn)行深入透徹的分析,并找出相應(yīng)的對(duì)策,為證券市場(chǎng)的健康發(fā)展和保障投資者的合法權(quán)益具有重要的意義。
[Abstract]:With the development of China's securities market, many listed companies are willing to take the risk of accounting fraud and provide false accounting information in order to maximize their own interests, which seriously damages the legitimate rights and interests of the majority of investors. The society has suffered great losses and hindered the healthy development of the securities market. It is urgent to solve the accounting fraud phenomenon. The causes of accounting fraud are thoroughly analyzed, and the corresponding countermeasures are found out. It is of great significance for the healthy development of the securities market and the protection of the legitimate rights and interests of investors.
【作者單位】： 湘潭大學(xué);
【分類(lèi)號(hào)】：F275;F832.51
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本文編號(hào)：1661021