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管理层舞弊现象在我国屡见不鲜,通常会违反现有的会计准则、规则的规范,蓄意提供虚假的会计信息,或者错误呈报、遗漏应予披露的信息。管理层舞弊现象的危害严重,不仅会损害股东、投资者的利益,同时也严重影响了资本市场的稳定发展。本文通过列举与舞弊相关的理论解释,对某科技公司的舞弊案例进行分析,在此基础上详细阐述了管理层舞弊的危害并提出了具体的应对措施。
Management fraud is not uncommon in our country. It usually violates the existing rules of accounting rules and regulations, deliberately provides false accounting information, or misrepresents the information that should be disclosed. The fraud of the management is seriously harmed, which will not only damage the interests of shareholders and investors, but also seriously affect the stable development of the capital market. This article analyzes the fraud cases of a technology company by enumerating the theoretical explanations related to fraud. On this basis, it elaborates on the hazards of management fraud and puts forward specific countermeasures.