上市公司的监管问题及应对策略  

Problems of Supervision on Listed Companies and Countermeasures

作　　者：赵敏 陶克涛[1] ZHAO Min;Taoketao(Inner Mongolia University of Finance and Economics,Hohhot 010070,China)

机构地区：[1]内蒙古财经大学研究生院,内蒙古呼和浩特010070

出　　处：《内蒙古财经大学学报》2019年第2期56-59,共4页Journal of Inner Mongolia University of Finance and Economics

基　　金：国家社会科学基金教育类一般课题(BMA170032);内蒙古社科规划办重点项目(2017NDA055)

摘　　要：本文以康华农业作为案例,对康华农业的编制虚假财务报表并粉饰经营业绩的行为进行了具体分析,指出了在这个过程中对上市公司监管中存在的不足之处,希望由此案例得到启发,政府部门、会计师事务所以及其他相关组织能够对上市公司经营过程进行更有效的监督和管理。This paper conducts a case study on Kanghua Agriculture Group,concretely analyzes its behaviors of compiling false financial statements and exaggerating the business performance,and points out the deficiencies in the supervision process on listed companies.It is hoped that government departments,accounting firms and other relevant organizations can be inspired from this case to carry out more efficient supervision and management on the operation process of listed companies.

关 键 词：康华农业 监管问题 应对策略 

分 类 号：F275[经济管理—企业管理]