發(fā)布時間：2018-03-25 02:02

  本文選題：會計造假　切入點：上市公司　出處：《企業(yè)改革與管理》2016年22期

【摘要】：隨著我國證券市場的發(fā)展,不少上市公司為了自己的利益最大化,甘冒風險進行會計造假,提供虛假的會計信息,嚴重的損害了廣大投資者的合法權益,并使得社會遭受到了極大的損失,阻礙了證券市場的健康發(fā)展。要解決會計造假現象已迫在眉睫,對會計舞弊的原因進行深入透徹的分析,并找出相應的對策,為證券市場的健康發(fā)展和保障投資者的合法權益具有重要的意義。
[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;
【分類號】：F275;F832.51
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本文編號：1661021