| 我国上市公司盈余操纵行为的制度经济学分析 |
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| 引用本文： | 姚树荣,王志芳. 我国上市公司盈余操纵行为的制度经济学分析[J]. 四川大学学报(哲学社会科学版), 2002, 0(6): 122-126 |
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| 作者姓名： | 姚树荣 王志芳 |
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| 作者单位： | 四川大学经济学院,四川,成都,610064 |
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| 摘 要： | 我国上市公司的盈余操纵行为已对证券市场的信誉形成强烈冲击。盈余操纵风险主要由盈余操纵的动机、机会、发现概率和惩罚力度四“因子”组成。因此 ,要有效地抑制盈余操纵行为 ,必须通过合理的制度设计 ,构筑起综合的、多层面性的防范和治理体系 ,削弱其动机 ,减少其机会 ,提高其发现概率和惩罚力度。
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| 关 键 词： | 上市公司 盈余操纵 制度经济学 |
| 文章编号： | 1006-0766(2002)06-0122-05 |
| 修稿时间： | 2002-06-03 |
Analysis of the Listed Firms'' Earning Manipulation from the Angle of Institutional Economics |
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| YAO Shu rong,WANG Zhi fang. Analysis of the Listed Firms'' Earning Manipulation from the Angle of Institutional Economics[J]. Journal of Sichuan University(Social Science Edition), 2002, 0(6): 122-126 |
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| Authors: | YAO Shu rong WANG Zhi fang |
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| Abstract: | The listed firms' earning manipulation has spoiled the prestige of capital market. The risk of earning manipulation consists of motivation, opportunity, exposure probability and degree of punishment. We should design a rational system which can weaken its motivation, diminish its opportunity, increase its exposure probability and punishment degree in order to restrain the listed firms' earning manipulation. |
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| Keywords: | listed firm earning manipulation institutional economics |
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