| 我国上市公司虚假财务报告盛行的原因及其防范对策 |
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| 引用本文： | 陈霞,黎波.我国上市公司虚假财务报告盛行的原因及其防范对策[J].西华大学学报(哲学社会科学版),2006,25(5):43-45. |
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| 作者姓名： | 陈霞 黎波 |
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| 作者单位： | 1. 四川省质量技术监督局计财处,四川,成都,610000
2. 西华大学管理学院,四川,成都,610039 |
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| 摘 要： | 本文通过分析我国上市公司虚假财务报告产生的原因及其在监管中存在的问题,提出了防范财务报告做假的几点对策思路:一是建立财务报告信息披露规范及监督体系,完善公司治理机制,充分发挥独立董事的作用;二是推进会计师事务所改革,实行合伙制的组织形式,加强注册会计师自身道德约束;三是健全民事赔偿机制,多管齐下,建立一套有效的监管机制。
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| 关 键 词： | 上市公司 虚假财务报告 监管措施 |
| 文章编号： | 1672-8505(2006)05-0043-03 |
| 修稿时间： | 2006年7月12日 |
The Reason and Defensive Methods of Prevailed False Financial Report in Domestic Listed Company |
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| CHEN Xia,LI Bo.The Reason and Defensive Methods of Prevailed False Financial Report in Domestic Listed Company[J].Journal of Xihua University:Philosophy & Social Sciences,2006,25(5):43-45. |
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| Authors: | CHEN Xia LI Bo |
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| Abstract: | By analyzing the reason of false financial report in listed company and the surveillant deficiencies,this article proposed several preventive suggestions: 1) establish the financial report information to disclose the standard and surveillant system so as to perfect company governing mechanism;2) advance the accounting firm reform and implement the form of partnership organization in which way to strengthen moral restraint of chartered accountant;3) built a set of effective supervising and managing mechanisms under the perfect civil compensation system. |
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| Keywords: | listed company false financial report supervising and managing measures |
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