本文選題：上市公司　切入點(diǎn)：財(cái)務(wù)　出處：《財(cái)會(huì)通訊》2013年02期

【摘要】：正一、上市公司加強(qiáng)財(cái)務(wù)舞弊監(jiān)管的必要性分析上市公司財(cái)務(wù)舞弊的手段主要是依靠粉飾公司財(cái)務(wù)報(bào)表,通過(guò)財(cái)務(wù)報(bào)表企圖蒙蔽監(jiān)管者和投資者。上市公司采取舞弊行為的最大目的無(wú)非就是做大企業(yè)利潤(rùn),利用上市這一稀缺性融資平臺(tái)為企業(yè)"圈錢"。這不僅損害了投資者的利益,而且阻礙了我國(guó)市場(chǎng)經(jīng)濟(jì)的健康發(fā)展。為了完善我國(guó)初建的社會(huì)主義市場(chǎng)經(jīng)濟(jì),1992年我國(guó)正式頒布了《企業(yè)會(huì)計(jì)準(zhǔn)則》,并于2007年在上市公司施行了
[Abstract]:First, it is necessary for listed companies to strengthen the supervision of financial fraud; the means of financial fraud of listed companies mainly depends on whitewashing the financial statements of companies, and attempts to deceive regulators and investors through financial statements.The biggest purpose of listed companies to take fraud is to make large profits, and to make use of this rare financing platform to "circle money" for enterprises.This not only damages the interests of investors, but also hinders the healthy development of our market economy.In order to perfect the socialist market economy, the Accounting Standards for Enterprises was promulgated in 1992, and implemented in the listed companies in 2007.
【作者單位】： 西昌學(xué)院;
【分類號(hào)】：F233;F832.51

【參考文獻(xiàn)】

相關(guān)期刊論文 前1條

1 韓迅;;財(cái)政部檢查曝露 上市公司財(cái)務(wù)舞弊灰幕[J];董事會(huì);2011年02期

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本文編號(hào)：1725502