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上市公司出具虚假的会计信息和不断出现的财务舞弊现象极大地影响了资本市场的健康发展,同时损害股民的切身利益。建立科学的财务监控指标体系有利于提高上市公司会计监管的有效性。本文试图寻找能够反映上市公司财务异常的指标,通过对指标所反映的公司经营活动进行分析,综合判断公司内部是否存在财务舞弊现象。
The false accounting information issued by listed companies and emerging financial fraud have greatly affected the healthy development of capital markets and damaged the vital interests of investors. The establishment of a scientific financial monitoring index system is conducive to improving the effectiveness of accounting supervision of listed companies. This article attempts to find an index that can reflect the financial abnormality of the listed company. Through the analysis of the company’s operating activities reflected by the index, the paper synthetically judges whether there is financial fraud in the company.