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进入90年代以来,上市公司财务报告舞弊行为愈演愈烈,如何消除此类“公害”成为困扰世界经济界的难题。文章分析了上市公司财务报告舞弊行为的三种元素,为识别舞弊行为提供了清晰、可行的思路。
Since the 1990s, fraud in the financial reports of listed companies has become increasingly fierce. How to eliminate such “public hazards” has become a problem that plagued the world economic community. The article analyzes the three elements of fraud in listed companies’ financial reports, and provides clear and feasible ideas for identifying frauds.