财务舞弊的主要手段变化研究——以因财务信息舞弊被处罚的上市公司为例-research on changes of main methods of financial fraud - taking listed companies punished for financial information fraud as an example.docxVIP

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财务舞弊的主要手段变化研究——以因财务信息舞弊被处罚的上市公司为例-research on changes of main methods of financial fraud - taking listed companies punished for financial information fraud as an example.docx

财务舞弊的主要手段变化研究——以因财务信息舞弊被处罚的上市公司为例-research on changes of main methods of financial fraud - taking listed companies punished for financial information fraud as an example

AbstractMisstatementoffinancialinformationhasnotonlybecomethefocusoftheeconomicsocialandfinancialfields,butalsothemajorchallengesinChina.ThepaperbasedonthenewstandardsonaccountingandauditingtakingimplementationbeginningonJanuary1,2007,thesamplesarethelistedcompaniespunishedbytheChinaSecuritiesRegulatoryCommission,ShanghaiStockExchange,orShenzhenStockExchangebecauseoffinancialmisstatement,thepaperanalyzedmainfields,themeansandthebehaviorsetc.thatusedbythelistedcompanieswhicharepunishedtomakethediscoursingmisstatementsoffinancialinformationin2002-2006and2007-2014.Itisresearchedthatthemisstatemen

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财务舞弊的主要手段变化研究——以因财务信息舞弊被处罚的上市公司为例-research on changes of main methods of financial fraud - taking listed companies punished for financial information fraud as an example.docxVIP