论文部分内容阅读
随着中国经济的迅猛发展,中国企业的规模也在日渐扩大,尤其是中国企业实行走出去的发展战略,大量跨国公司的出现更是为中国企业创造了更大的影响力。在企业不断扩张的过程中,上市几乎是所有企业都会考虑的重大发展规划。企业在追求这一目标时,为了更好的实现上市为其带来的各方利益,往往会对公司的财务报表进行包装。财务包装给企业带来了一时的利益,但是上市之后却要面临多重的挑战。
With the rapid development of China’s economy, the scale of Chinese enterprises is also gradually expanding. In particular, the development strategy for Chinese enterprises to go global shows that the emergence of a large number of multinational corporations has created even greater influence for Chinese enterprises. In the process of business expansion, the listing is almost all businesses will consider the major development plan. Enterprises in the pursuit of this goal, in order to better achieve the listing of its benefits for all parties, often the company’s financial statements for packaging. Financial packaging has brought some temporary benefits to the enterprise, but after the listing has to face multiple challenges.