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上市公司财务报表造假是一个国际性客观存在的顽疾,只要贪婪植根于人们的心灵它就会长期存在,近年来国内证监会频出重拳,尤其对欣泰电气因财务报表造假勒令退市大快人心,对金亚科技、绿大地、步森股份、华锐风电等几十家企业财务报表造假开出大罚并停牌要求整改。国际上的上市公司财务报表造假更是洪水猛兽,美国世通和安然公司、日本东芝和三洋公司、意大利乳品巨头帕玛拉特公司等国际性上市公司动辄上亿美元的财务造假丑闻频频曝光,给广大投资者造成了巨大损失,对世界公平和诚信的经济秩序无疑是沉重的打击。本文主要以国内外上市公司造假实例探讨各种造假手段。
False financial statements of listed companies is an internationally objective stubborn illness, as long as the greed is rooted in people’s minds it will exist for a long time in recent years, the frequent heavy blow of the China Securities Regulatory Commission, especially for Xintai Electric due to false financial statements make orders delisting Big heart of the public, the gold and technology, green earth, Busen shares, Huarui, dozens of companies such as financial fraud and open a large financial fraud and suspension requirements rectification. International financial fraud listed companies fraud is a scourge, the United States WorldCom and Enron, Japan’s Toshiba and Sanyo, the Italian dairy giant Parmalat and other international listed companies frequently hundreds of millions of dollars in financial fraud scandal frequent exposure to give The vast number of investors has caused tremendous losses and is undoubtedly a heavy blow to the world’s fair and honest economic order. This article mainly discusses various counterfeiting measures with examples of counterfeiting of domestic and foreign listed companies.