浅析会计信息欺诈对上市公司的影响  

Analysis of the Influence of Accounting Information Fraud on Listed Companies

作　　者：董利[1] 

机构地区：[1]云南师范大学,昆明650106

出　　处：《价值工程》2012年第23期177-178,共2页Value Engineering

摘　　要：随着世界经济的快速发展,各种经济犯罪活动屡见不鲜,其中,最为常见的当属会计信息欺诈事件。会计信息是否真实,是否存在会计欺诈问题,影响到广大投资者、债权人、监管机构等利益相关者的利益。会计信息欺诈不仅挫伤了投资者的投资热情,同时使得整个会计行业遭遇了前所未有的信誉危机。因此,减少并杜绝上市公司会计信息欺诈事件,是社会大众关心的问题。With the rapid economic development in the world, a variety of economic crimes are common, in which, undoubtedly the most common one is accounting information fraud. Whether the accounting information is true or not, exist accounting fraud or not affects the interests of the majority of investors, creditors, regulators and other stakeholders. Accounting information fraud not only dampens investor＇s enthusiasm for investment, while also causes the unprecedented crisis of credibility for the entire accounting industry. Therefore, to reduce and eliminate the accounting fraud of listed company is concerned by the community.

关 键 词：会计信息 会计欺诈 信息不对称 防范 

分 类 号：F272[经济管理—企业管理]