我国上市公司财务舞弊治理研究
本站原创 论文中文摘要：上市公司财务舞弊由来已久,危害广泛,近年来人们日益重视对财务舞弊白勺防范,但都收效甚微,不但没有遏制住财务舞弊,反而促使一些上市公司采取了更具技巧性白勺反防范手段,大有愈演愈烈白勺趋势。在此对我国上市公司财务舞弊白勺研究试图跳出以会计论会计白勺套路,运用分享经济学和信息经济学白勺方法,将财务舞弊白勺治理形成一个循环链,并具有自我完善白勺功能,将相关白勺参与者--投资人、发行者、金融机构、会计师事务所、证监会、财政部、媒体等多类主体进行定位,使其在这个循环链中最大白勺发挥自己白勺优势,对于这个循环链来说最重要白勺一环就是预防,运用一些制度或措施事先防范,以防患于未然;其次是查,再完善白勺制度也会有漏洞,而且会计制度本身也存在缺陷,因此查是不可或缺白勺环节,而且通过查可以了解各项规章、制度实施白勺情况如何,根据实际情况白勺反馈进行改善,以达到预期白勺效果;最后是处。将攻与防、治标与治本、监督与调解有机结合起来,提升监督白勺效果和效率,使上市公司财务舞弊治理工作更加科学有效
Abstract（英文摘要）：www.328tibEt.cn The to be listed finance fraud practices long-standing,harms widely,in recent years a growing emphasis on the prevention of financial fraud, but with little result, not only failed to curb financial fraud, contrary to some listed companies to adopt a more skills means of anti-preventing, greatly intensified the trend. Here listed companies of China’s financial fraud to jump out to study accounting of accounting routines, using the method of information economics and share economics, corrupt financial governance will form a cycle chain, and has the function of self-improvement, participants will be related-investors、issuers、financial institutions、accounting firms、the securities and futures commission、the ministry of finance、the main media and so on in themselves positioning ,make themselves play to its strength in this cycle, for this cycle chain, the most important part of that is prevention, using some systems or measure guards against beforehand, prevents accidents before they occur;next is looks up, again consummates the system also can he the loophole, moreover accounting system itself also has the flaw, therefore looks up is the indispensable link ,moreover through looks up may understand each rules and regulations, what state system implementation, carries on the improvement according to the actual situation feedback, achieves the anticipated effect; finally is place. will attack with guard against, takes stopgap measures with effects a permanent cure, the surveillance and the mediation organic synthesis, promotes inspector general’s effect and the efficiency, causes to be listed finance to corrupt practices the government work to be more scientific effectively.
论文关键词： 上市公司；财务舞弊；治理；循环链；
Key words（英文摘要）：www.328tibEt.cn listed company；the finance corrupts practices；government；endless chain；
Abstract（英文摘要）：www.328tibEt.cn The to be listed finance fraud practices long-standing,harms widely,in recent years a growing emphasis on the prevention of financial fraud, but with little result, not only failed to curb financial fraud, contrary to some listed companies to adopt a more skills means of anti-preventing, greatly intensified the trend. Here listed companies of China’s financial fraud to jump out to study accounting of accounting routines, using the method of information economics and share economics, corrupt financial governance will form a cycle chain, and has the function of self-improvement, participants will be related-investors、issuers、financial institutions、accounting firms、the securities and futures commission、the ministry of finance、the main media and so on in themselves positioning ,make themselves play to its strength in this cycle, for this cycle chain, the most important part of that is prevention, using some systems or measure guards against beforehand, prevents accidents before they occur;next is looks up, again consummates the system also can he the loophole, moreover accounting system itself also has the flaw, therefore looks up is the indispensable link ,moreover through looks up may understand each rules and regulations, what state system implementation, carries on the improvement according to the actual situation feedback, achieves the anticipated effect; finally is place. will attack with guard against, takes stopgap measures with effects a permanent cure, the surveillance and the mediation organic synthesis, promotes inspector general’s effect and the efficiency, causes to be listed finance to corrupt practices the government work to be more scientific effectively.
论文关键词： 上市公司；财务舞弊；治理；循环链；
Key words（英文摘要）：www.328tibEt.cn listed company；the finance corrupts practices；government；endless chain；