上市公司虚假财务报告:现状、原因及其治理  

Fraudulent Financial Reporting of Listed Companies,Its Status Quo,Causes and Governance

作　　者：李明辉[1] 

机构地区：[1]厦门大学会计系,福建厦门361005

出　　处：《改革》2005年第10期84-90,共7页Reform

基　　金：2003年国家社会科学基金项目<上市公司财务报告法律责任研究>(项目批准号:03BJY018)的阶段性研究成果

摘　　要：就我国上市公司虚假财务报告的状况、原因及其治理途径等问题对六个不同群体进行的问卷调查,表明我国上市公司财务报告的可信度有待提高,其原因是多方面的,但有效的虚假陈述行为法律追究制度缺乏、公司治理不完善是两个重要方面。为此,应当强化相应的法律责任,完善公司治理和其他基础制度。调查还表明,不同群体之间对于虚假财务报告及其他相关问题的看法存在差异。The author made a questionnaire survey of relevant issues on fraudulent financial reporting. The respondents include six groups： investors, jurists, officials, CPAs, managements of listed companies, bank managers. The survey focuses on the following aspects： the prevalence of fraudulent financial reporting in China and its causes, the prevention of fraudulent financial reporting. The survey shows that the credibility of financial reporting of the listed companies is relative low, and its main causes include： the lack of efficient legal rules, the imperfection of corporate governance, et al. So, we should improve relevant infrastructure institutions. The survey also shows that there are obvious differences on the opinions about fraudulent financial reporting and relevant questions among the groups.

关 键 词：虚假财务报告 问卷调查 法律责任 公司治理 上市公司 原因 虚假陈述行为 追究制度 存在差异 可信度 

分 类 号：F275[经济管理—企业管理] F276.6[经济管理—国民经济]