何耀.上市公司财务欺诈成因及防范措施[J].,2010,11(3):44-46
上市公司财务欺诈成因及防范措施
About Financial Cheating Origin of a Listed Company and its Countermeasure
投稿时间:2010-04-12  
DOI:
中文关键词:  上市公司  财务欺诈  监管
English Keywords:listed company  financial cheating  supervision
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作者单位
何耀 南华大学 附属第一医院湖南 衡阳421001 
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中文摘要:
      财务欺诈,其实就是对会计报表作假,它不但使投资者受骗损失资产,而且也会对会计报表的使用者造成巨大经济损失。文章通过对上市公司财务欺诈的表现形式、原因和危害的分析,提出了防范上市公司财务欺诈的建议。
English Summary:
      Financial cheating is to play tricks to accounting statement, Which makes not only an investor be deceived and lose assets, but also the user suffer enormous economic losses. The article analyzed the manifestation, cause and damage of a listed company financial cheating, and presented countermeasures to prevent financial cheating in a listed company.
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