上市公司会计造假的原因和防范措施探析.pdfVIP

( ) 第 5 卷 第 3 期 湘潭工学院学报 社会科学版 Vol . 5 No . 3 2003 年 　9 月 Social Science Journal of Xiangtan Polytechnic University Sep . 　2003 上市公司会计造假的原因及防范措施探析 李志钢 (湖南科技大学 法学院 ,湖南 湘潭 ,411201) 　　摘 　要 : 由于财务丑闻频传 ,会计造假盛行 ,上市公司面临前所未有的诚信危机 。如何防假和打假成为当前社会各 界共同关注的焦点 。现行的业绩评价体系不合理 、公司治理结构不完善 、信息需求主体缺位 、造假预期收益过大和对造 假人员惩处不严等方面是造成当前上市公司会计造假的根源 ,并提出了防范造假 ,重树公众信心的相应对策和建议 。 　　关键词 :上市公司 ;会计造假 ;防范措施 ( ) 　　中图分类号 :D231. 6 　　文献标识码 :A 　　文章编号 :1009 - 5357 2003 03 - 0016 - 03 On the reasons and preventive measures of the accounting falsif ication in companies on the stock market L I Zhi - gang ( ) Hunan University of Science and Technology , Xiangtan 411201, China Abstract : The companies on the stock market have encountered greater credible crisis than ever before because of the pouring of financial scandals and the prevailing accounting falsification . How to prevent and treat the falsification have been the focus of the society . The author argues that the crisis results from the current unreasonable achievement evaluating system , the im perfect company ’s managing structure , the lack of the real needed information , the over - evaluated profit and the lack of se vere punishment to falsification , etc . The author also proposes the related countermeasure and suggestions on how to prevent the falsification and rebuild the credibility to the public . Key words : companies