| 上市公司财务报告舞弊的三元素理论探析 |
| |
| 引用本文： | 王秀梅.上市公司财务报告舞弊的三元素理论探析[J].河北工程大学学报(社会科学版),2012,29(3):36-38. |
| |
| 作者姓名： | 王秀梅 |
| |
| 作者单位： | 冀中能源峰峰集团财务部,河北邯郸,056000 |
| |
| 摘 要： | 进入90年代以来,上市公司财务报告舞弊行为愈演愈烈,如何消除此类"公害"成为困扰世界经济界的难题。文章分析了上市公司财务报告舞弊行为的三种元素,为识别舞弊行为提供了清晰、可行的思路。
|
| 关 键 词： | 上市公司 财务报告 舞弊 三元素理论 |
| 收稿时间： | 2012/3/21 0:00:00 |
Brief introduction on the three elements theory of the fraud of listed company financial reporting |
| |
| Authors: | WANG Xiumei |
| |
| Institution: | WANG Xiu-mei(Finance Department,Jizhong Energy Fengfeng Group,Handan 056000,China) |
| |
| Abstract: | Since the 1990s, with the fraud behavior of listed company financial reporting intensified, it is a problem feazing economic circles of the world to clear up this kind "public hazard". This paper analyzes the three elements of fraud behavior of listed company financial reporting, and it provides a clear, doable thought for identifying the fraud behavior. |
| |
| Keywords: | listed company financial reporting fraud three elements theory |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
| 点击此处可从《河北工程大学学报(社会科学版)》浏览原始摘要信息 |
| 点击此处可从《河北工程大学学报(社会科学版)》下载免费的PDF全文 |
|
