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上市公司財務報告舞弊的影響分析及預防對策

時間:2019-06-15 19:28來源:畢業論文
上市公司的財務舞弊現象也是屢見不鮮,當今企業之間競爭日益激烈,實際上也加劇了上市公司財務舞弊出現。深圳原野、長城機電、四川長虹等公司的舞弊行為的爆出嚴重損害了我國

摘要:上市公司這個名詞,想必在當今已不再陌生,上市公司已經成為了市場交易發展的一種標志,我國近幾十年的改革開放以來,占有重要的地位,從第一家上市公司的誕生,到現在,我國境內上市公司數量達到2555家,飛速的發展,帶來了成倍的增長速度。可以說,沒有上市公司的存在,可以說就沒有了當今如此流通的經濟社會,也不存在了全民參與的社會體制。在中國漫長的經濟體制改革中,我們踏實的度過了一個又一個的環節,由最早的不懈努力,改變了束縛經濟發展的陳舊經濟體制,到現在生機勃勃的新制度,我們從最早的過分集中地計劃經濟體制,到現在開放的大背景,無數的民營企業慢慢的崛起,中外合資,獨資企業也紛紛看準了中國這塊還未開發完全的寶地,這一切在帶來令人肯定的經濟利益的同時,也隱含著許多不良的因素,這些不安的小分子蠢蠢欲動,在顛簸的經濟發展路程中,帶來了意想不到的暴利,也不可避免的成為了一把雙刃劍。自我國建立證券市場以來,上市公司的財務舞弊現象也是屢見不鮮,當今企業之間競爭日益激烈,實際上也加劇了上市公司財務舞弊出現。深圳原野、長城機電、四川長虹等公司的舞弊行為的爆出嚴重損害了我國資本市場的信譽,也動搖了投資人對證券市場的信心,同時也給投資者造成了巨大的損失,而且對于證券市場的發展和資源的合理配置具有很大的危害,解決上市公司的財務舞弊問題刻不容緩。36281
畢業論文關鍵詞: 上市公司;財務舞弊;財務報告
 Affect listed companies' financial reporting  fraud analysis and prevention countermeasures

源`自*六:維.論^文'網www.mmeqir.tw


Abstract:the term, listed companies must be today is no longer strange, the listed company has become a symbol of the market development, our country in recent decades since the reform and opening, occupies an important position, from the birth of the first listed company, up to now, the territory of China with a total of 2555 listed companies, the rapid development, has brought growing exponentially. Can say, without the presence of the listed company, it can be said that there would be no today's so circulation economy and society, there is no universal participation in social system. Long economic system reform in China, we are on the practicalities of spent another link, from the earliest unremitting efforts, has changed the economic development of the old economic system, vibrant new system up to now, we are from the earliest excessively, centrally planned economy system, to open the background now, countless slowly rise of private enterprises, sino-foreign joint ventures, wholly owned enterprises have also saw a place for China the development is not fully, it brings a certain economic benefits at the same time, also imply many adverse factors, these small molecules, the move uneasy in the bumpy road of economic development, brought an unexpected windfall, also inevitably become a double-edged sword. Since established in our country securities market, the listed company financial fraud phenomenon also is common occurance, the enterprises between the increasingly competitive today, actually also contributed to the financial fraud of listed company. Shenzhen wilderness, the Great Wall of fraud companies such as electromechanical, sichuan changhong broke seriously damage the credibility of the capital market in China, also has shaken investor confidence in the securities market, but also caused huge losses to investors, but also for the development of the securities market and rational allocation of resources of great harm, so it is urgent to solve the problem of the financial fraud of listed companies.

源`自*六:維.論^文'網www.mmeqir.tw


KeyWords:Listed company; Financial fraud; Financial reports
目錄
引言    1
一、財務舞弊的基本概述    2 上市公司財務報告舞弊的影響分析及預防對策:http://www.mmeqir.tw/kuaiji/20190615/34651.html
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