我国上市公司财务造假案例研究[1]

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1、我国上市公司财务造假案例研究[1]Y862111瀵瑰缁忔祹璐告槗澶у宸ュ晢绠＄悊纭曞＋(MBA)瀛︿綅璁烘枃璁烘枃棰樼洰锛氭垜鍥戒笂甯傚叕鍙歌储鍔￠€犲亣妗堜緥鐮旂┒涓婚璇嶏細璐㈠姟閫犲亣淇℃伅鎶湶鍏徃娌荤悊鐮旂┒鐢熷鍚嶏細瀵煎笀濮撳悕锛?璁烘枃璧锋鏃堕棿锛?QQ鏇?!鏄熶簩鏄烸槌?Q鍨?-----------------------Page2-----------------------鎻愯涓婂競鍏徃涔嬫墍浠ラ€氳繃鍏惰储鍔℃姤鍛婏紝灞″薄鎿嶇旱鐩堝埄锛岀矇楗拌储鍔＄姸鍐碉紝瀵规姇璧勪汉浣滀笉瀹炵殑鎶ュ锛屾湁鐫€鍏惰嚜鏈夌殑琛屼负鐗瑰緛鍜屾繁灞傛鐨勫

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4、鸿銆?鍏抽敭璇嶏細璐㈠姟閫犲亣淇℃伅鎶湶鍏徃娌荤悊-----------------------Page3-----------------------ABSTRACTInrecentyears锛宼hescandalof鈥欌€橣inancialFraud鈥漢asbeenreportedfrequently锛嶪tconcernsabunchofhugeevenfamouslistedcompanieswhoreleasedfraudulentfinancialtocheatontheirinvestorsallaroundthereportsworld锛嶢saresul

5、t锛宼hemajorityofinvestorslosttheirtrustonthesecompanies銆俧inancialreportsandtheirfaithininvestment锛嶪nChinesecapitalmarket锛宼hisphenomenonexistsalso锛宔specianyinresentyearsThefinancialfraudactivityoflistedcompanyinChinesecapitalmarkethasitsownspecialtiesandreasons锛嶵hisarticleisallempiricalstudy

6、aboutthemainmethodsoffinancialfraudaswellhowtodiscoverthelistedcompany鈥橲fraudulentfinancialreport锛嶵herelatedproblemsabouttheactivityinthelistedcompanyincludetheinstitutionalfactors锛宼heinformationdisclosureandcorporategovernanceThispapershowsthattheChinesecapitalmarketneedsmoreperfectsystem

7、topreventthesefinancialfrauds锛嶢ttheendofthisarticle锛宻omeadvicesareprovidedtohelptheinvestorshowtousetheaccountinginformationKeywords锛欶inancialfraud锛孖nformationdisclosure锛孋orporategovernanceIl-----------------------Page4-----------------------寮?瑷€涓婂競鍏徃璐㈠姟鎶ヨ〃閫犲