| 论上市公司财务报表粉饰及其甄别 |
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| 引用本文： | 赵瑞,黎玉柱. 论上市公司财务报表粉饰及其甄别[J]. 武汉科技大学学报(社会科学版), 2004, 6(3): 4-7 |
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| 作者姓名： | 赵瑞 黎玉柱 |
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| 作者单位： | 武汉科技大学,文法与经济学院,湖北,武汉,430081 |
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| 摘 要： | 上市公司财务报表粉饰现象已严重影响了我国资本市场的健康发展和广大投资者的利益。目前我国粉饰报表行为呈现出越演越烈的趋势。这不仅为投资者进行财务报表分析设置障碍,也为报表审计提出新的挑战。
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| 关 键 词： | 报表粉饰 上市公司 证券市场 资本市场 |
| 文章编号： | 1009-3699(2004)03-0004-04 |
| 修稿时间： | 2004-03-10 |
Window-dressing of Financial Statements by Listed Companies and Examination |
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| ZHAO RuiLI Yu-zhu. Window-dressing of Financial Statements by Listed Companies and Examination[J]. Journal of Wuhan University of Science and Technology(Social Science Edition), 2004, 6(3): 4-7 |
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| Authors: | ZHAO RuiLI Yu-zhu |
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| Abstract: | The window-dressing of financial statements by listed companies has seriously damaged the healthy development of China's capital market and the interests of investors, and the very dishonest behavior is spreading. This constitutes both obstacles to analysis of financial statements by investors and challenges for financial statement audition. |
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| Keywords: | window-dressing of financial statement listed company security market capital market |
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