上市公司会计舞弊治理对策（Listed companies, accounting fraud, countermeasures）.docVIP

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上市公司会计舞弊治理对策（Listed companies, accounting fraud, countermeasures）.doc

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上市公司会计舞弊治理对策（Listed companies, accounting fraud, countermeasures）

上市公司会计舞弊治理对策（Listed companies, accounting fraud, countermeasures） Listed companies, accounting fraud, countermeasures 2011-5-30 9:26, Sun Jianhua Abstract: with the rapid development of the securities market, the social impact of accounting information is expanding day by day, and the phenomenon of accounting fraud is spreading day by day, which puts forward new requirements for the improvement of the supervision and management mechanism of the securities market. This paper studies the forms of accounting fraud in listed companies, and discusses new control measures. Key words: listed companies; accounting fraud; control system In recent years, some domestic and foreign listed companies have exposed accounting fraud and fraud scandal, which makes people objective independence on the profitability of listed companies and accounting firms have been questioned, serious damage to the integrity of the enterprise and social morality, at the same time, the social and public interests have been greatly damaged. In order to deal with the accounting fraud behavior of Listed Companies in China and ensure the healthy development of Chinas capital market, it is necessary to study the tactics and Countermeasures of accounting fraud in Chinas listed companies. The phenomenon of accounting fraud of listed companies has aroused strong concern of the social legislation, government, investors, public and accounting profession and so on various aspects of people, which in a certain sense beyond the accounting category, and evolved into a social problem of concern. I. The main forms of accounting fraud in Chinese Listed Companies Financial fraud refers to the subject of financial fraud in accounting information processing and reporting process, in order to obtain unfair economic benefits by deceptive means intentional misrepresentation of important properties and substantial financial fact is illegal and discipline. The financial fraud of Listed Companies in China has experienced from t