我国上市公司虚假财务信息及控制

摘要
当前我国上市公司存在的财务信息披露质量问题已经成为证券市场健康发展过程中的一颗“毒瘤”,既影响了我国证券市场和上市公司的健康发展,也使广大投资者蒙受了许多不应有的损失和风险。对虚假财务信息进行有效的控制,这对于上市公司自身发展、投资者利益保护以及我国证券市场的健康发展具有重要意义。
本文尝试着探讨虚假信息产生的原因及控制方法。在重视公司内部监控机制的建设完善的同时,强调外部监控机制尤其是市场机制的监控作用,根据我国的社会经济文化发展状况综合利用合理发挥各种监控机制的作用。通过分析从内部和外部两方面得出造成上市公司披露虚假信息的原因,进而针对原因提出有效的控制方法,如：消除产生虚假财务信息的内部动因、加强法制建设、加大处罚力度与执法力度、强化会计监督、强化银行的监管作用等等。进而为对我们研究上市公司的财务信息提供有益的帮助,为我们探讨改善监管措施提供借鉴依据。
关键词：虚假信息披露；上市公司；控制方法；银行控制

Abstract
The existence of the listed companies in China financial disclosure quality problem has already become a "cancer" in the process of healthy development of securities market, which affects the Chinese securities market and the healthy development of the listed company, also make the investor suffered many undeserved losses and risk. Distinguish false information representation, can help to our financial provide reliable basis for listed companies, to protect their rights and interests of investors and the healthy development of the securities market of our country has important significance.
This paper attempts to explore the causes of false information and control methods. The company internal control mechanism and perfect the construction, external supervision mechanism, especially the market mechanism, the monitoring of social economy culture according to the development status of comprehensive utilization of monitoring mechanism, reasonable play the role. Through the analysis of the internal and external from two aspects which caused the false information disclosure of listed companies, and then puts forward effective control methods, such as: eliminate false financial information, strengthen the internal motive legal construction, enhance punishment and law enforcement, strengthen accounting supervision and strengthen the supervision role of the bank…… Further to our research for the listed company's financial information, provide useful help for us to improve supervision measures and provide reference basis.
Keywords: False information disclosure, Listed companies, Control method, Banks monitor

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